Section
Municipal Income Tax Regulations Effective Beginning January 1, 2016
35.001 Purpose
35.002 Imposition of tax
35.003 Definitions
35.004 Municipal income tax on qualifying wages paid to an employee for the performance of personal services
35.005 Domicile
35.006 Income subject to tax
35.007 Refundable credit allowed against income tax imposed by city for each qualifying loss sustained by taxpayer
35.008 Withholding taxes from qualifying wages
35.009 Withholding by casinos and lottery sales agents
35.010 Authority for tax on income and withholding tax
35.011 Annual return; filing
35.012 Filings by business or profession; estimated return; extension
35.013 Extension for service in or for the armed forces
35.014 Consolidated municipal income tax return
35.015 Electronic versions of rules, ordinances, blanks and instructions available on internet
35.016 Estimated taxes
35.017 Election on tax levy dividing revenue between city and school district
35.018 Election on tax dividing revenue between group of municipal corporations and school district
35.019 Local Board of Tax Review
35.020 Limitations
35.021 Second municipality imposing tax after time period allowed for refund
35.022 Tax information confidential
35.023 Tax credit for businesses that foster new jobs in Ohio
35.024 Tax credits to foster job retention
35.025 Tax credit to person who works in joint economic development zone or district
35.026 Service of assessment
35.027 Requests for refunds
35.028 Verification of accuracy of returns
35.029 Authority of Tax Administrator
35.030 Rounding of amounts
35.031 Identification information
35.032 Interest and penalties
35.033 Administration of claims
35.034 Adoption of rules
35.035 Payment of persons hired to inspect books
35.036 Fraud
35.037 Audits
35.038 Actions against Tax Administrator or city
35.039 Requests for opinion of the Tax Administrator
35.040 Municipal corporations with larger population; correspondence from Tax Administrator
35.041 Amended returns
35.042 Member or employee of Ohio General Assembly and certain judges excluded from tax
35.043 Municipal income tax net operating loss review committee
35.044 Filing net profit taxes; election to be subject to provisions of subchapter
35.045 Definitions
35.046 Applicability; taxable situs; apportionment
35.047 Certification of amounts to be paid municipal corporations
35.048 Information provided to Tax Administrators; confidentiality
35.049 Filing of annual return; remittance; disposition of funds
35.050 Electronic filing
35.051 Consolidated returns
35.052 Failure to pay tax
35.053 Declaration of estimated taxes
35.054 Additional penalties
35.055 Assessments against taxpayer
35.056 Refund applications
35.057 Amended returns
35.058 Examination of records and other documents and persons
35.059 Credits
35.060 Reckless violations; penalties
Municipal Income Tax Regulations Effective Through December 31, 2015
35.075 Purpose
35.076 Definitions
35.077 Imposition of tax
35.078 Credit for tax paid to another municipality
35.079 Exemptions
35.080 Allocation of net profits
35.081 Operating loss carry-forward
35.082 Consolidated returns
35.083 Effective period
35.084 Return and payment of tax
35.085 Taxation and finance; municipal funds
35.086 Withholding by employer
35.087 Withholding by corporate officers
35.088 Employer to file withholding return
35.089 Withholding for domestic servants
35.090 Declaration of estimated income or estimated profit or loss
35.091 Duties of Tax Administrator
35.092 Examination of taxpayer records
35.093 Appearance orders to taxpayers
35.094 Refusal of taxpayer to submit information
35.095 Taxpayer to retain records
35.096 Taxpayer information confidential
35.097 Collection of unpaid taxes
35.098 Time limit on refunds
35.099 Board of Review; right to appeal
35.100 Tax funds to be deposited in General Fund
35.101 Interest, penalties for failure to pay tax when due
35.102 Violations; time limit on prosecutions
35.103 Failure to obtain forms no defense
35.104 Corporate tax abatement
35.105 Late filing penalty
35.106 Generic form
35.999 Penalty