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