EDITOR’S NOTE: Pursuant to Ordinance 2010-29, passed August 10, 2010, the City has entered into an agreement with the Regional Income Tax Agency (R.I.T.A.) for comprehensive tax collection services.
185.01 Authority to levy tax; purpose of tax.
185.02 Definitions.
185.03 Imposition of tax.
185.04 Collection at source.
185.05 Annual return; filing.
185.06 Credit for tax paid to other municipalities.
185.07 Estimated taxes.
185.08 Rounding of amounts.
185.09 Requests for refunds.
185.10 Second municipality imposing tax after time period allowed for refund.
185.11 Amended returns.
185.12 Limitations.
185.13 Audits.
185.14 Service of assessment.
185.15 Administration of claims.
185.16 Tax information confidential.
185.17 Fraud.
185.18 Interest and penalties.
185.19 Authority of Tax Administrator; verification of information.
185.20 Request for opinion of the Tax Administrator.
185.21 Board of Tax Review.
185.22 Authority to create rules and regulations.
185.23 Reserved.
185.24 Savings clause.
185.25 Collection of tax after termination of levy.
185.26 Adoption of RITA Rules and Regulations.
185.99 Violations; penalties.
CROSS REFERENCES
Tax levies - see CHTR. §6.04
Tax anticipation notes - see CHTR. §9.04
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. Ch. 5747
Division of Income Taxation - see ADM. Ch. 137