Earned Income Tax Effective Through December 31, 2015
EDITOR'S NOTE: 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.
880.01   Purposes.
880.02   Definitions.
880.03   Imposition of tax.
880.04   Return and payment of tax.
880.05   Collection at source.
880.06   Declarations.
880.07   Duties of the Tax Administrator.
880.08   Income Tax Division; establishment; duties.
880.09   Investigative powers of the Tax Administrator; divulging confidential information.
880.10   Interest and penalties.
880.11   Collection of unpaid taxes; refunds of overpayments.
880.12   Violations.
880.13   Board of Review.
880.14   Allocation of funds.
880.15   Credit for tax paid to another municipality or to a joint economic development district.
880.155   Effective period of credit for joint economic development district tax; annual review.
880.157   Tax credit for residents who are full-time students in a post-secondary education program and who also owe municipal income tax.
880.16   Collection of tax after termination of chapter.
880.17   Separability.
880.99   Penalty.
   General provisions - see CHTR. § 8.1
   Allocation of revenues - see CHTR. § 8.2
   Limitation on total municipal income tax - see CHTR. § 8.3
   Exempt income - see CHTR. § 8.4
   Earned income taxes - see Ohio R.C. Ch. 718