Section
36.01 Purposes
36.02 Definitions
36.03 Imposition of tax
36.04 Return and payment of tax
36.05 Collection at source
36.06 Declarations
36.07 Duties of the Tax Administrator
36.08 Income Tax Division; establishment; duties
36.09 Investigative powers of the Tax Administrator; divulging confidential information
36.10 Interest and penalties
36.11 Collection of unpaid taxes; refunds of overpayments
36.12 Violations
36.13 Board of Review
36.14 Allocation of funds
36.15 Credit for tax paid to another municipality or to a joint economic development district
36.16 Effective period of credit for joint economic development district tax; annual review
36.17 Tax credit for residents who are full-time students in a post-secondary education program and who also owe municipal income tax
36.18 Collection of tax after termination of chapter
36.19 Separability
36.99 Penalty
Cross-reference:
Earned income taxes, see R.C. Ch. 718
Editor’s note:
The provisions in this chapter apply to taxes due for periods prior to January 1, 2016. Continuation of the authority to tax a shareholder’s distributive share of the net profits of an “S” corporation to the same extent currently permitted by the city was approved by the voters on November 2, 2004.