191.01 Purpose.
191.02 Definitions.
191.03 Imposition of tax.
191.04 Effective period.
191.05 Return and payment of tax.
191.06 Collection at source.
191.07 Declarations.
191.08 Duties of the Tax Commissioner.
191.09 Investigative powers of the Tax Commissioner; information is confidential.
191.10 Interest and penalties.
191.11 Collection of unpaid taxes and refunds of overpayments.
191.12 Violations.
191.13 Board of Review.
191.14 Credit for tax paid to another municipality or Joint Economic Development District.
191.15 Requirements for Joint Economic Development Districts.
191.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const. Art. XVIII Sec. 3
Municipal income taxes - see Ohio R. C. Ch. 718