Section
882.01 Purpose; levy of tax.
882.02 Definitions.
882.03 Rate and income taxable
882.04 Effective period.
882.05 Determination of tax.
882.06 Sales in city defined.
882.07 Business allocation percentage.
882.08 Rental income.
882.09 Operating loss carry-forward.
882.10 Exceptions.
882.11 Date of filing return; employee covered by employer's return.
882.12 Form and content of return.
882.13 Extension of time for filing returns.
882.14 Consolidated returns.
882.15 Amended returns.
882.16 Payment of tax on filing of return; overpayment.
882.17 Collection at source; payment by employer.
882.18 Declarations of income not collected at source.
882.19 Filing of declaration.
882.20 Form of declaration.
882.21 Payment upon declaration.
882.22 Annual returns.
882.23 Extensions.
882.24 Recovery of unpaid taxes.
882.25 Taxes erroneously paid.
882.26 Amounts less than one dollar ($1.00).
882.27 Tax credits.
882.28 Disbursement of funds.
882.29 Powers and duties of Administrator.
882.30 Refusal to produce records.
882.31 Retention of records by taxpayer.
882.32 Assignment of duties to other municipality; central collection.
882.33 Confidentiality of information.
882.34 Board of Review.
882.35 Approval of rules and regulations by Board.
882.36 Right of appeal.
882.37 Separability.
882.38 Continuation of tax; collection after termination.
882.39 Interest on unpaid taxes.
882.40 Penalties on unpaid taxes.
882.41 Abatement of interest and penalties.
882.42 Violations.
882.43 Limitation on prosecution.
882.44 Failure to procure forms.
882.99 Penalty.
CROSS REFERENCES
Authority to tax - see Ohio Const., Art. XVIII, § 3
Department of Finance - see ADM. Ch. 236
Municipal income taxes - see Ohio R.C. Ch. 718
Payroll deductions - see Ohio R.C. 9.42