CHAPTER 890
Earned Income Tax Regulations Effective Through December 31, 2015
EDITOR'S NOTE:  An increase in the Municipal Income Tax from 1% to 2% was passed by the voters on March 2, 2004.
890.01   Purpose of tax.
890.02   Definitions.
890.03   Imposition of tax.
890.04   Effective period.
890.05   Determination of allocation of tax.
890.06   Sales made in the Municipality.
890.07   Total allocation.
890.08   Rentals.
890.09   Operating loss carry-forward.
890.10   Sources of income not taxed.
890.11   When return required to be made.
890.12   Form and content of returns.
890.13   Extension of time for filing returns.
890.14   Consolidated returns.
890.15   Amended returns.
890.16   Payment of tax on filing of return.
890.17   Collection at source.
890.171   Fundamental changes; successor employers.
890.18   Declaration of income.
890.19   Filing of declaration.
890.20   Form of declaration.
890.21   Payment to accompany declaration.
890.22   Filing of annual return.
890.23   Interest on unpaid tax.
890.24   Interest and penalties.
890.25   Exceptions to penalties.
890.26   Abatement of interest and penalty.
890.27   Violations.
890.28   Limitation on prosecution.
890.29   Failure to procure forms.
890.30   Collection of unpaid taxes; additional assessments.
890.31   Refunds of taxes erroneously paid.
890.32   Amounts of less than one dollar.
890.33   Tax credit.
890.34   Claim for credit.
890.35   Disbursement of funds collected.
890.36   Duties of Administrator.
890.37   Enforcement.
890.38   Installment payments.
890.39   Determination of tax.
890.40   Investigations.
890.41   Production of records.
890.42   Refusal to produce records.
890.43   Confidential nature of information obtained.
890.44   Retention of records.
890.45   Central collection.
890.46   Establishment of Board of Review.
890.47   Board to approve regulations and to hear appeals.
890.48   Separability.
890.49   Collection after termination of chapter.
890.50   Agreement with Regional Council of Governments for collection.
890.51   Civil enforcement.
890.99   Penalty.
   CROSS REFERENCES
   Limitation on rate of taxation - see CHTR. Sec. 6.01
   Tax Administrator - see ADM. Ch. 235
   Earned income taxes - see Ohio R.C. Ch. 718