CHAPTER 189
Income Tax Effective January 1, 2016
   
   EDITOR’S NOTE: Income Tax Regulations for the Income Tax effective January 1, 2016 are on file at the City Hall and are available on the City website www.cityofgallipolis.com
189.01   Authority to levy tax; purpose of tax.
189.02   Definitions.
189.03   Imposition of tax.
189.04   Collection at source.
189.05   Annual return; filing.
189.06   Credit for tax paid to other municipalities.
189.07   Estimated taxes.
189.08   Rounding of amounts.
189.09   Requests for refunds.
189.10   Second municipality imposing tax after time period allowed for refund.
189.11   Amended returns.
189.12   Limitations.
189.13   Audits.
189.14   Service of assessment.
189.15   Administration of claims.
189.16   Tax information confidential.
189.17   Fraud.
189.18   Interest and penalties.
189.19   Authority of Tax Administrator; verification of information.
189.20   Request for opinion of the  Tax Administrator.
189.21   Board of Review.
189.22   Authority to create rules and regulations.
189.23   Rental and leased property.
189.24   Savings clause.
189.25   Collection of tax after termination of ordinance.
189.99   Violations; penalties.
   CROSS REFERENCES
      Power to levy income tax - see Ohio Const., Art. XII, Sec. 8
      Payroll deductions - see Ohio R. C. 9.42
      Municipal income taxes - see Ohio R. C. Ch. 718
      State income tax - see Ohio R. C. Ch. 5747