CHAPTER 181
Income Tax
EDITOR’S NOTE: See Chapter 182 for income tax effective January 1, 2016.
181.01   Purpose.
181.02   Definitions.
181.03   Imposition of tax.
181.035   Additional one-half percent tax.
181.04   Effective period.
181.05   Return and payment of tax.
181.06   Collection at source.
181.07   Declarations.
181.08   Duties of the Administrator.
181.09   Investigative powers of the Administrator; penalty for divulging confidential information.
181.10   Interest and penalties.
181.11   Collection of unpaid taxes and refunds of overpayments.
181.12   Board of Review.
181.13   Allocation of funds.
181.14   Credit for tax paid to another municipality.
181.15   Severability.
181.16   Collection of tax after chapter termination.
181.99   Penalty.
 
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