128.01
Authority to levy tax; purposes of tax; rate.
128.011
Authority to levy tax.
128.012
Purposes of tax; rate.
128.013
Allocation of funds.
128.014
Statement of procedural history; State mandated changes to Municipal Income Tax.
128.02
Effective date.
128.03
Definitions.
128.04
Income subject to tax for individuals.
128.041
Determining municipal taxable income for individuals.
128.042
Domicile.
128.043
Exemption for member or employee of general assembly and certain judges.
128.05
Collection at source.
128.051
Collection at source; withholding from qualifying wages.
128.052
Collection at source; occasional entrant.
128.053
Collection at source; VLT.
128.06
Income subject to net profit tax.
128.061
Determining municipal taxable income for taxpayers who are not individuals.
128.062
Net profit; income subject to net profit tax; alternative apportionment.
128.063
Consolidated Federal Income Tax Return.
128.07
Declaration of estimated tax.
128.08
Credit for tax paid.
128.082
Refundable credit for qualifying loss.
128.083
Credit for person working in Joint Economic Development District or Zone.
128.084
Credit for tax beyond statute for obtaining refund.
128.09
Annual return.
128.091
Return and payment of tax.
128.092
Return and payment of tax; individuals serving in Combat Zone.
128.093
Use of Ohio Business Gateway; types of filings authorized.
128.094
Extension of time to file.
128.095
Amended returns.
128.096
Refunds.
128.10
Penalty, interest, fees, and charges.
128.11
Audit.
128.12
Rounding.
128.13
Authority and powers of the Tax Administrator.
128.131
Authority of Tax Administrator; administrative powers of the Tax Administrator.
128.132
Authority of Tax Administrator; compromise of claim and payment over time.
128.133
Authority of Tax Administrator; right to examine.
128.134
Authority of Tax Administrator; requiring identifying information.
128.14
Confidentiality.
128.15
Fraud.
128.16
Opinion of the Tax Administrator.
128.17
Assessment; appeal based on presumption of delivery.
128.18
Local Board of Tax Review; Appeal to Local Board of Tax Review.
128.19
Acton to recover; statute of limitations.
128.20
Adoption of rules.
128.21
Liability for non-payment by construction contractors, subcontractors, independent contractors and owners.
128.22 Filing net profit taxes; election to be subject to provisions of chapter.
128.2201 Definitions.
128.2202 Applicability; taxable situs; apportionment.
128.2203 Information provided to Tax Administrator; confidentiality.
128.2204 Filing of annual return; remittance; disposition of funds.
128.2205 Electronic filing.
128.2206 Consolidated returns.
128.2207 Failure to pay tax.
128.2208 Declaration of estimated taxes.
128.2209 Additional penalties.
128.2210 Assessments against taxpayer.
128.2211 Refund applications.
128.2212 Amended returns.
128.2213 Examination of records and other documents and persons.
128.2214 Credits.
128.2215 Reckless violations; penalties.
128.97
Collection after termination of chapter.
128.98
Savings clause.
128.99
Violations; penalty.