CHAPTER 191A
Income Tax Through December 31, 2015
191.01A   Purpose.
191.02A   Definitions.
191.03A   Imposition of tax.
191.03.1A   Imposition of additional thirty-nine hundredths of one percent tax.
191.03.2A   Imposition of additional eleven hundredths of one percent tax.
191.03.3A   Imposition of additional one-half percent (½%) tax.
191.04A   Effective period.
191.05A   Return and payment of tax.
191.06A   Collection at source.
191.07A   Declarations.
191.08A   Auditor's duties; personnel.
191.09A   Investigative powers of Auditor; penalty for divulging confidential information.
191.10A   Interest and penalties.
191.11A   Collection of unpaid taxes; refunds of overpayments.
191.12A   Violations and penalties.
191.13A   Allocation of funds.
191.14A   Credit for tax paid to another municipality.
191.15A   Board of Review.
191.16A   Separability.
191.17A   Collection of tax after termination of chapter.
 
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718