EDITOR’S NOTE: The voters at the general election of November 3, 1970, approved the increase in the rate of the income tax from one percent to one and seven-tenths percent. The Tax Commissioner, subject to approval by the Board of Review, has promulgated rules and regulations relating to the collection and payment of taxes and the administration and enforcement thereof. Copies of such regulations are available at the Village Hall.
151.01 Purpose.
151.02 Definitions.
151.03 Imposition of tax.
151.04 Effective period.
151.05 Returns and payment of tax.
151.06 Collection at source.
151.07 Declarations.
151.08 Duties of Tax Commissioner.
151.09 Investigative powers of the Tax Commissioner; penalty for divulging confidential information.
151.10 Interest and penalties.
151.11 Collection of unpaid taxes and refunds of overpayments.
151.12 Violations.
151.13 Board of Review.
151.14 Credit for tax paid to another municipality.
151.15 Information required to be given by landlord.
151.16 Savings clause.
151.99 Penalty.
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
Tax Commissioner petty cash fund - see ADM. 123.06(a)