CHAPTER 191
Income Tax
Income Tax
PURPOSE
191.0101 Purpose of levy of income tax.
DEFINITIONS
191.0301 Definitions generally.
191.0301.1 Adjusted federal taxable income.
191.0302 Administrator.
191.0303 Association.
191.0304 Board of Review.
191.0305 Business.
191.0306 Corporation.
191.0307 Employee.
191.0308 Employer.
191.0309 Fiscal year.
191.03095 Fundamental change.
191.0309.5 Generic form.
191.0310 Gross receipts.
191.03105 Manager.
191.0311 Net profits.
191.0312 Nonresident.
191.0313 Nonresident unincorporated business entity.
191.0313.1 Ohio business gateway.
191.0314 Person.
191.0315 Place of business.
191.0315.1 Qualifying wage.
191.0316 Resident.
191.0317 Resident unincorporated business entity.
191.0318 Taxable income.
191.0319 Taxable year.
191.0320 Taxpayer.
IMPOSITION OF INCOME TAX
191.0501 Rate and income taxable.
191.0502 Effective period.
191.0503 Federal income tax basis.
191.0504 12-day occasional entry rule.
DETERMINATION OF ALLOCATION OF TAX
191.0701 Method of determination.
191.0702 Sales made in the City.
191.0703 Total allocation.
191.0704 Rentals.
191.0705 Operating loss carry forward.
EXEMPTIONS
191.0901 Sources of income not taxed.
RETURNS
191.1101 When return required to be made.
191.1102 Form and content of return.
191.1103 Extension of time for filing returns.
191.1104 Consolidated returns.
191.1105 Amended returns.
PAYMENT OF TAX
191.1301 Payment of tax on filing of return.
191.1302 Collection at source.
191.1303 Declarations of income not collected at source.
191.1304 Filing of declaration.
191.1305 Form of declaration.
191.1306 Payment to accompany declaration.
191.1307 Annual return.
191.1308 Extension of filing time.
INTEREST AND PENALTIES
191.1501 Interest on unpaid tax.
191.1502 Penalties on unpaid tax.
191.1503 Exceptions.
191.1504 Abatement of interest and penalty.
191.1505 Violations.
191.1506 Limitation on prosecution.
191.1507 Failure to procure forms not excuse.
COLLECTION OF UNPAID TAXES
AND REFUNDS OF OVERPAYMENTS
191.1701 Unpaid taxes recoverable as other debts.
191.1702 Refunds of taxes erroneously paid.
191.1703 Amounts of less than one dollar.
TAXPAYER RELIEF AND
RECIPROCITY PROVISIONS
191.1901 Nonresident taxpayers.
191.1902 Tax credit.
191.1903 Claim for credit.
DISBURSEMENT OF RECEIPTS
OF TAX COLLECTION
191.2101 Disbursement of funds collected.
DUTIES AND AUTHORITY OF
THE ADMINISTRATOR
191.2301 Duty to receive tax imposed.
191.2302 Duty to enforce collection.
191.2303 Authority to make and enforce regulations.
191.2304 Authority to arrange installment payments.
191.2305 Authority to determine amount of tax due.
191.2306 Authority to make investigations.
191.2307 Authority to compel production of records.
191.2308 Refusal to produce records.
191.2309 Confidential nature of information.
191.2310 Taxpayer required to retain records.
191.2311 Authority to contract for central collection facilities.
191.2312 Ohio business gateway.
191.2313 Internet site.
BOARD OF REVIEW
191.2501 Board of Review established.
191.2502 Duty to approve regulations and to hear appeals.
191.2503 Right of appeal.
OTHER PROVISIONS
191.2701 Declaration of legislative intent.
191.2702 Collection of tax after termination of chapter. (Repealed)
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718
Payroll deductions - see Ohio R. C. Ch. 942
PURPOSE