191.01 Authority to levy tax; purpose of tax; rate.
191.011 Authority to levy tax.
191.012 Purpose 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 Imposition of tax.
191.041 Determining Municipal taxable income for individuals.
191.042 Determining Municipal tax for businesses.
191.05 Collection at source.
191.051 Withholding provisions.
191.052 Occasional entrant - withholding.
191.06 Annual return; filing.
191.061 Annual return.
191.062 Filing via Ohio Business Gateway.
191.063 Extension for service in or for the armed forces.
191.064 Consolidated Municipal Income Tax Return.
191.07 Credit for tax paid to other municipalities.
191.08 Estimated taxes.
191.09 Rounding of amounts.
191.10 Requests for refunds.
191.11 Second municipality imposing tax after time period allowed for refund.
191.12 Amended returns.
191.13 Limitations.
191.14 Audits.
191.15 Service of assessment.
191.16 Administration of claims.
191.17 Tax information confidential.
191.18 Fraud.
191.19 Interest and penalties.
191.20 Authority of Tax Administrator; verification of information.
191.201 Authority.
191.202 Verification of accuracy of returns and determination of liability.
191.203 Identification information.
191.21 Request for opinion of the Tax Administrator.
191.22 Board of Tax Review.
191.23 Authority to create rules and regulations.
191.24 Rental and leased property.
191.25 Savings clause.
191.26 Collection of tax after termination of ordinance.
191.27 Adoption of RITA rules and regulations.
191.28 Filing net profit taxes; election to be subject to provisions of chapter.
191.29 Definitions.
191.30 Applicability; taxable situs; apportionment.
191.31 Information provided to tax administrators; confidentiality.
191.32 Filing of annual return; remittance; disposition of funds.
191.33 Electronic filing.
191.34 Consolidated returns.
191.35 Failure to pay tax.
191.36 Declaration of estimated taxes.
191.37 Additional penalties.
191.38 Assessments against taxpayer.
191.39 Refund applications.
191.40 Amended returns.
191.41 Examination of records and other documents and persons.
191.42 Credits.
191.43 Reckless violations; penalties.
191.99 Violations; penalties.
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. Ch. 5747