CHAPTER 111
Municipal Income Tax

   EDITOR'S NOTE: Ordinance 25-1971, passed May 25, 1971, authorizes the Mayor and Council Clerk to execute a membership agreement of the Regional Council of Governments for the purpose of participation in the Municipal Tax Collection Agency.

   PURPOSE

111.0101   Purpose and levy of tax.

   DEFINITIONS

111.0301   Definitions generally.

111.0302   Administrator.

111.0303   Association.

111.0304   Board of Review.

111.0305   Business.

111.0306   Corporation.

111.0307   Employee.

111.0308   Employer.

111.0309   Fiscal year.

111.0310   Gross receipts.

111.0311   Net profits.

111.0312   Nonresident.

111.0313   Nonresident unincorporated business entity.

111.0314   Person.

111.0315   Place of business.

111.0316   Resident.

111.0317   Resident unincorporated business entity.

111.0318   Taxable income.

111.0319   Taxable year.

111.0320   Taxpayer.

   IMPOSITION OF INCOME TAX

111.0501   Rate and income taxable.

111.0502   Effective period.

   DETERMINATION OF ALLOCATION OF TAX

111.0701   Method of determination.

111.0702   Sales made in the Municipality.

111.0703   Total allocation.

111.0704   Rentals.

111.0705   Operating loss carry-forward.

   EXEMPTIONS

111.0901   Sources of income not taxed.

   RETURNS

111.1101   When return required to be made.

111.1102   Form and content of return.

111.1103   Extension of time for filing returns.

111.1104   Consolidated returns.

111.1105   Amended returns.

   PAYMENT OF TAX

111.1301   Payment of tax on filing of return.

111.1302   Collection at source.

111.13021   Fundamental changes; successor employers.

111.1303   Declarations of income not collected at source.

111.1304   Filing of declaration.

111.1305   Form of declaration.

111.1306   Payment to accompany declaration.

111.1307   Annual return.

111.1308   Extension of filing time.

   INTEREST AND PENALTIES

111.1501   Interest on unpaid tax.

111.1502   Penalties on unpaid tax.

111.1503   Exceptions.

111.1504   Abatement of interest and penalty.

111.1505   Violations and penalty.

111.1506   Limitation on prosecution.

111.1507   Failure to procure forms not excuse.

   COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS

111.1701   Unpaid taxes recoverable as other debts.

111.1702   Refunds of taxes erroneously paid.

111.1703   Amounts of less than one dollar.

   TAXPAYER RELIEF AND RECIPROCITY PROVISIONS

111.1901   Nonresident taxpayers. (Repealed)

111.1902   Tax credit.

111.1903   Claim for credit. (Repealed)

   DISBURSEMENT OF RECEIPTS OF TAX COLLECTION

111.2101   Disbursement of funds collected.

   DUTIES AND AUTHORITY OF ADMINISTRATOR

111.2301   Duty to receive tax imposed.

111.2302   Duty to enforce collection.

111.2303   Authority to make and enforce regulations.

111.2304   Authority to arrange installment payments.

111.2305   Authority to determine amount of tax due.

111.2306   Authority to make investigations.

111.2307   Authority to compel productions of records.

111.2308   Refusal to produce records.

111.2309   Confidential nature of information obtained.

111.2310   Taxpayer required to retain records.

111.2311    Authority to contract for central collection facilities.

   BOARD OF REVIEW

111.2501   Board of Review established.

111.2502   Duty to approve regulations and to hear appeals.

111.2503   Right of appeal.

   OTHER PROVISIONS

111.2701   Declaration of legislative intent.

111.2702   Collection of tax after termination of chapter.

CROSS REFERENCES

         Power to levy - see Ohio Const., Art. XII, Sec. 8

         Voter approval of rate increase and credit reduction - see CHTR. Sec. 11.02  

         Payroll deductions - see Ohio R.C. 9.42

         Municipal income tax - see Ohio R.C. Ch. 718

         Tax Administrator - see ADM. 123.02

PURPOSE