CHAPTER 187
Income Tax Effective January 1, 2016
187.01   Authority to levy tax; purpose  of tax.
187.02   Definitions.
187.03   Imposition of tax.
187.04   Collection at source.
187.05   Annual return; filing.
187.06   Credit for tax paid to other municipalities.
187.07   Estimated taxes.
187.08   Rounding of amounts.
187.09   Requests for refunds.
187.10   Second municipality imposing tax after time period allowed for refund.
187.11   Amended returns.
187.12   Limitations.
187.13   Audits.
187.14   Service of assessment.
187.15   Administration of claims.
187.16   Tax information confidential.
187.17   Fraud.
187.18   Interest and penalties.
187.19   Authority of Tax Administrator; verification of information.
187.20   Request for opinion of the Tax Administrator.
187.21   Board of Tax Review.
187.22   Authority to create rules and regulations.
187.23   Rental and leased property.
187.24   Savings clause.
187.25   Collection of tax after termination of ordinance.
187.26   Adoption of RITA Rules and Regulations.
187.27   Allocation of funds.
187.28   Election to be subject to R.C. 718.80 to 718.95.
187.99   Violations; penalties.
 
CROSS REFERENCES
Power to levy  see Ohio Const., Art. XVIII, Sec. 3
Limitations on use of income tax  see CHTR. §37
Payroll deductions  see Ohio R.C. 9.42
Municipal income taxes  see Ohio R.C. Ch. 718