CHAPTER 128
Municipal Income Tax (Through December 31, 2015)
ENACTMENT
128.0101   Purpose of levy of income tax.
DEFINITIONS
128.0301   Definitions generally.
128.03011   Adjusted federal taxable income.
128.0302   Administrator.
128.0303   Association.
128.0304   Board of Review.
128.0305   Business.
128.03051   City.
128.0306   Corporation.
128.03061   Domicile
128.0307   Employee.
128.0308   Employer.
128.0309   Fiscal year.
128.03091   Fundamental change.
128.03092   Generic form.
128.0310   Gross receipts.
128.03101   Income.
128.03102   Manager.
128.0311   Net profits.
128.0312   Nonresident.
128.0313   Nonresident unincorporated business entity.
128.03131   Pass-through entity.
128.0314   Person.
128.0315   Place of business.
128.03151   Qualifying wage.
128.0316   Resident.
128.0317   Resident unincorporated business entity.
128.03171   S Corporation.
128.0318   Taxable income.
128.0319   Taxable year.
128.0320   Taxpayer.
IMPOSITION OF INCOME TAX
128.0501   Rate and income taxable.
128.0502   Effective period.
DETERMINATION OF ALLOCATION OF TAX
128.0701   Method of determination.
128.0702   Sales made in the City.
128.0703   Total allocation.
128.0704   Rentals.
128.0705   Operating loss carry forward.
EXEMPTIONS
128.0901   Sources of income not taxed.
RETURNS
128.1101   When return required to be made.
128.1102   Form and content of return.
128.1103   Extension of time for filing returns.
128.1104   Consolidated returns.
128.1105   Amended returns.
128.1106   Business losses.
128.1107   Reporting a net loss.
PAYMENT OF TAX
128.1301   Payment of tax on filing of  returns.
128.1302   Collection at source.
128.1303   Declarations of income not collected at source.
128.1304   Filing of declaration.
128.1305   Form of declaration.
128.1306   Payment to accompany declaration.
128.1307   Annual return.
INTEREST AND PENALTIES
128.1501   Interest on unpaid tax.
128.1502   Penalties on unpaid tax.
128.1503   Exceptions.
128.1504   Abatement of interest and penalty.
128.1505   Violations.
128.1506   Limitation on prosecution.
128.1507   Failure to procure forms not excuse.
COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS
128.1701   Unpaid taxes recoverable as other debts.
128.1702   Refunds of taxes erroneously paid.
128.1703   Amounts of less than five dollars.
CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES
128.1901   Nonresident taxpayers.  (Repealed)
128.1902   Tax credit.
128.1903   Claim for credit.  (Repealed)
DISBURSEMENT OF RECEIPTS OF TAX COLLECTION
128.2101   Disbursement of funds collected.
DUTIES AND AUTHORITY OF THE ADMINISTRATOR
128.2301   Duty to receive tax imposed.
128.2302   Duty to enforce collection.
128.2303   Authority to make and enforce regulations.
128.2304   Authority to arrange installment payments.
128.2305   Authority to determine amount of tax due.
128.2306   Authority to make investigations.
128.2307   Authority to compel production of records.
128.2308   Refusal to produce records.
128.2309   Confidential nature of information obtained.
128.2310   Taxpayer required to retain records.
128.2311   Authority to contract for central collection facilities. (Repealed)
BOARD OF REVIEW
128.2501   Board of Review established.
128.2502   Duty to approve regulations and to hear appeals.
128.2503   Right of appeal.
   OTHER PROVISIONS
128.2701   Declaration of legislative intent.
128.2702   Collection of tax after termination of chapter.
128.2703   Liability for non-payment by construction contractors, subcontractors, independent contractors, and owners.
CROSS REFERENCES
   Power to levy income tax- see Ohio Const., Art. XII, Sec. 8
   Municipal income taxes - see Ohio R.C. Ch. 718