CHAPTER 880
Earned Income Tax Regulations Effective Through December 31, 2015
I.  Earned Income Tax.
880.01   Definitions.
880.02   Imposition of tax.
880.03   Determination of income subject to tax.
880.04   Effective date.
880.05   Powers and duties of the Clerk-Treasurer; Department of Taxation.
880.06   Investigations; confidentiality of information.
880.07   Allocation of funds.
880.08   Board of Review; appeals.
880.09   Applicability of chapter.
880.10   Exemptions.
880.11   Refunds.
880.12   Effective period.
880.13   Interest and penalties.
880.14   Violations.
880.15   Failure to obtain forms.
880.16   Claims for credit for tax paid to another municipality.
II.  Regulations.
880.17   Definitions.
880.18   Commencement and duration of tax.
880.19   Imposition of tax.
880.20   Return and payment of tax.
880.21   Collection at source.
880.22   Returns of tax withheld; payment.
880.23   Limitation on credit for tax paid at source.
880.24   Status and liability of employers.
880.25   Declarations.
880.26   Payment of tax in installments.
880.27   Records to be kept by employers and taxpayers.
880.28   Collection of deficiencies; allowance of credit for overpayment.
880.29   Collection of unpaid taxes.
880.30   Examination of records; identification of Village personnel required.
880.31   Applicability.
880.32   Split-payrolls.
880.33   Vacation pay.
880.34   Off-sets of profit and loss.
880.35   Separability.
880.99   Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, Secs. 3, 5, Art. XVIII, Sec. 3
Limitation on taxation - see CHTR. Art. VIII, Secs. 9 et seq.
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Administration by Clerk-Treasurer - see ADM. 234.01