TITLE FOUR - TAXATION
Section
890.01 Authority to levy tax; purposes of tax; rate
890.011 Authority to levy tax
890.012 Purposes of tax; rate
890.013 Allocation of funds
890.014 Statement of procedural history; state mandated changes to municipal income tax
890.02 Effective date
890.03 Definitions
890.04 Income subject to tax for individuals
890.041 Determining municipal taxable income for individuals
890.042 Domicile
890.043 Exemption for member or employee of general assembly and certain judges
890.05 Collection at source
890.051 Collection at source; withholding from qualifying wages
890.052 Collection at source; occasional entrant
890.053 Collection at source; casino and VLT
890.06 Income subject to net profit tax
890.061 Determining municipal taxable income for taxpayers who are not individuals
890.062 Net profit; income subject to net profit tax; alternative apportionment
890.063 Consolidated federal income tax return
890.064 Tax credit for businesses that foster new jobs in Ohio
890.065 Tax credits to foster job retention
890.07 Declaration of estimated tax
890.08 Credit for tax paid
890.081 Credit for tax paid to another municipality
890.082 Refundable credit for qualifying loss
890.083 Credit for person working in joint economic development district or zone
890.084 Credit for tax beyond statute for obtaining refund
890.09 Annual return
890.091 Return and payment of tax
890.092 Return and payment of tax; individuals serving in combat zone
890.093 Use of Ohio Business Gateway; types of filings authorized
890.094 Extension of time to file
890.095 Amended returns
890.096 Refunds
890.10 Penalty, interest, fees, and charges
890.11 Audit
890.12 Rounding
890.13 Authority and powers of the Tax Administrator
890.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
890.132 Authority of Tax Administrator; compromise of claim and payment over time
890.133 Authority of Tax Administrator; right to examine
890.134 Authority of Tax Administrator; requiring identifying information
890.14 Confidentiality
890.15 Fraud
890.16 Opinion of the Tax Administrator
890.17 Assessment; appeal based on presumption of delivery
890.18 Local Board of Tax Review; appeal to Local Board of Tax Review
890.19 Actions to recover; statute of limitations
890.20 Adoption of rules
890.97 Collection after termination of chapter
890.98 Savings clause
890.99 Violations; penalty
Charter reference:
Finance generally, see CHTR. Art. V
Statutory reference:
Municipal income taxes, see Ohio R.C. Ch. 718
Payroll deductions, see Ohio R.C. 9.42
Power to tax, see Ohio Const., Art. XVIII, Sec. 3