191.01
Authority to levy tax; purposes of tax; rate.
191.011
Authority to levy tax.
191.012
Purposes of tax; rate.
191.013
Allocation of funds.
191.014
Statement of procedural history; state mandated changes to Municipal Income Tax.
191.02
Effective date.
191.03
Definitions.
191.04
Income subject to tax for individuals.
191.041
Determining municipal taxable income for individuals.
191.042
Domicile.
191.043
Exemption for member or employee of general assembly and certain judges.
191.05
Collection at source.
191.051
Collection at source; withholding from qualifying wages.
191.052
Collection at source; occasional entrant.
191.053
Collection at source; casino and VLT.
191.06
Income subject to net profit.
191.061
Determining municipal taxable income for taxpayers who are not individuals.
191.062
Net profit; income subject to net profit tax; alternative apportionment.
191.063
Consolidated Federal Income Tax Return.
191.064
Tax credit for businesses that foster new jobs in Ohio.
191.065
Tax credits to foster job retention.
191.07
Declaration of estimated tax.
191.08
Credit for tax paid.
191.081
Credit for tax paid to another municipality.
191.082
Refundable credit for qualifying loss.
191.083
Credit for person working in Joint Economic Development District or Zone.
191.084
Credit for tax beyond statute for obtaining refund.
191.09
Annual return.
191.091
Return and payment of tax.
191.092
Return and payment of tax; individuals serving in Combat Zone.
191.093
Use of Ohio Business Gateway; types of filings authorized.
191.094
Extension of time to file.
191.095
Amended returns.
191.096
Refunds.
191.10
Penalty, interest, fees, and charges.
191.11
Audit.
191.12
Rounding.
191.13
Authority and powers of the Tax Administrator.
191.131
Authority of Tax Administrator; Administrative powers of the Tax Administrator.
191.132
Authority of Tax Administrator; compromise of claim and payment over time.
191.133
Authority of Tax Administrator; right to examine.
191.134
Authority of Tax Administrator; requiring identifying information.
191.14
Confidentiality.
191.15
Fraud.
191.16
Opinion of the Tax Administrator.
191.17
Assessment; appeal based on presumption of delivery.
191.18
Local Board of Tax Review; appeal to Local Board of Tax Review.
191.19
Actions to recover; statute of limitations.
191.20
Adoption of rules.
191.97
Collection after termination of chapter.
191.98
Savings clause.
191.99
Violations; penalty.
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. 5747