Section
Authority to Levy Tax; Purposes of Tax; Rate
37.001 Authority to levy tax
37.002 Purposes of tax; rate
37.003 Allocation of funds
37.004 Statement of procedural history; state mandated changes to municipal income tax
General Provisions
37.015 Effective date
37.016 Definitions
Income Subject to Tax for Individuals
37.030 Determining municipal taxable income for individuals
37.031 Domicile
37.032 Exemption for member or employee of general assembly and certain judges
Collection at Source
37.045 Collection at source; withholding from wages
37.046 Collection at source; withholding from wages
37.047 Collection at source; occasional entrant
37.048 Collection at source; casino and VLT
Income Subject to Net Profit Tax
37.060 Determining municipal taxable income for taxpayers who are not individuals
37.061 Net profit; income subject to net profit tax; alternative apportionment
37.062 Consolidated Federal income tax return
37.063 Tax credit for businesses that foster new jobs in Ohio
37.064 Tax credits to foster job retention
Declaration of Estimated Tax
37.075 Declaration of estimated tax
Credit for Tax Paid
37.090 Credit for tax paid to another municipality
37.091 Refundable credit for qualifying loss
37.092 Credit for person working in Joint Economic Development District
37.093 Credit for tax beyond statute for obtaining refund
37.094 Tax credit for residents who are full-time students in a Post-secondary education program and who also owe municipal income tax
Annual Return
37.105 Return and payment of tax
37.106 Return and payment of tax; individuals serving in combat zone
37.107 Use of Ohio Business Gateway; types of filings authorized
37.108 Extension of time to file
37.109 Amended returns
37.110 Refunds
Interest; Audit; Rounding
37.125 Penalty, interest, fees and charges
37.126 Audit
37.127 Rounding
Authority and Powers of the Tax Administrator
37.140 Authority of Tax Administrator; administrative powers of the Tax Administrator
37.141 Authority of Tax Administrator; compromise of claim and payment over time
37.142 Authority of Tax Administrator; right to examine
37.143 Authority of Tax Administrator; requiring identifying information
General Regulations
37.155 Confidentiality
37.156 Criminal records check
37.157 Fraud
37.158 Opinion of the Tax Administrator
37.159 Assessment; appeal based on presumption of delivery
37.160 Local Board of Tax Review; appeal to Local Board of Tax Review
37.161 Actions to recover; statute of limitations
37.162 Adoption of rules
37.163 Miscellaneous provisions
37.164 Election to be subject to R.C. §§ 718.80 to 718.95
37.165 Collection of tax after termination of chapter
37.166 Savings clause
37.999 Penalty