CHAPTER 35: MUNICIPAL INCOME TAX REGULATIONS
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 Commissioner
   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