CHAPTER 181
Income Tax
Effective for taxable years through taxable year 2015.
181.01   Purpose; levy.
181.02   Definitions.
181.03   Imposition of tax.
181.04   Imposition of tax for parks and recreation.
181.041   Imposition of tax for fire and police.
181.043   Imposition of tax for operations of fire services.
181.05   Effective period.
181.06   Return and payment of tax.
181.07   Collection at source.
181.08   Declarations.
181.09   Duties of the Administrator.
181.10   Investigative powers of the Administrator; penalty for divulging confidential information.
181.11   Interest, penalties and late charges.
181.12   Collection of unpaid taxes and refunds of overpayments.
181.13   Violations; penalty.
181.14   Board of Appeal.
181.15   Allocation of funds.
181.16   Relief provisions.
181.17   Saving clause.
181.18   Collection of tax after termination of chapter.
181.19   Municipal contracts.
181.20   Registration of tenants, contractors and employees.
181.21   Return check or ACH Clearing House charge.
181.22   Performance withholding incentive for industrial and advanced technology jobs.
181.23   Performance withholding incentive for historic district jobs.
 
CROSS REFERENCES
Power to levy - see Ohio Const., Art. XII, §8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
City Income Tax Department control - see ADM. 121.01