EDITOR'S NOTE: Resolution 10-78, passed December 5, 1979, adopted rules and regulations for the administration of the income tax established by this chapter. Copies are available, at cost, at the Village offices.
880.01 Definitions.
880.02 Imposition of tax.
880.03 Determination of income subject to tax.
880.04 Effective date.
880.05 Return and payment of tax.
880.06 Collection at source.
880.07 Returns of tax withheld and payment.
880.08 Limitation on credit for tax paid at source.
880.09 Status and liability of employees.
880.10 Declarations.
880.11 Records to be kept by employers and taxpayers.
880.12 Collection of deficiencies; allowance of credit for overpayment.
880.13 Reciprocity.
880.14 Administration; duties of Clerk-Treasurer.
880.15 Board of Review; appeals.
880.16 Interest and penalties.
880.17 Investigations; confidentiality of information.
880.18 Violations.
880.19 Failure to obtain forms.
880.20 Allocation of funds.
880.21 Collection of unpaid taxes.
880.22 Exemptions.
880.23 Refunds.
880.24 Effective period.
880.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, Secs. 3, 5, Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Department of Taxation - see ADM. 236.02