CHAPTER 181
Income Tax
   EDITOR'S NOTE: Until the office of Clerk-Treasurer is abolished, the current Clerk-Treasurer shall perform the duties of the Director of Finance as set forth in this chapter.
   See Chapter 182 for income tax effective January 1, 2016.
181.01    Definitions.
181.02    Imposition of tax.
181.03    Allocations of net profits.
181.04    Levy of tax.
181.05    Return and payment of tax.
181.06    Amended returns; refunds for overpayment.
181.07    Collection at source.
181.08    Declarations.
181.09    Powers and duties of the Director of Finance.   
181.10    Investigative powers of the Director of Finance.
181.11    Tax information confidential.
181.12    Collection of unpaid taxes.
181.13    Credits, exemptions and City contracts.
181.14    Interest and penalties.
181.15    Allocation of funds.
181.99    Penalty.
 
CROSS REFERENCES
General taxing powers - see CHTR. §9.01
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. Ch. 5747