Section
152.01 Authority to levy tax; purposes of tax; rate
152.011 Authority to levy tax
152.012 Purposes of tax; rate
152.013 Allocation of funds
152.014 Statement of procedural history; state mandated changes to municipal income tax
152.02 Effective date
152.03 Definitions
152.04 Income subject to tax for individuals
152.041 Determining municipal taxable income for individuals
152.042 Domicile
152.043 Exemption for member or employee of General Assembly and certain judges
152.05 Collection at source
152.051 Collection at source; withholding from qualifying wages
152.052 Collection at source; occasional entrant
152.053 Collection at source; casino and VLT
152.06 Income subject to net profit tax
152.061 Determining municipal taxable income for taxpayers who are not individuals
152.062 Net profit; income subject to net profit tax; alternative apportionment
152.063 Consolidated federal income tax return
152.064 Tax credit for businesses that foster new jobs in Ohio
152.065 Tax credits to foster job retention
152.07 Declaration of estimated tax
152.08 Credit for tax paid
152.081 Credits for taxes paid to other municipalities
152.082 Refundable credit for qualifying loss
152.083 Credit for person working in joint economic development district or zone
152.084 Credit for tax beyond statute for obtaining refund
152.09 Annual return
152.091 Return and payment of tax
152.092 Return and payment of tax; individuals serving in combat zone
152.093 Use of Ohio Business Gateway; types of filings authorized
152.094 Extension of time to file
152.095 Amended returns
152.096 Refunds
152.10 Penalty, interest, fees and charges
152.11 Audit
152.12 Rounding
152.13 Authority and powers of the Tax Administrator
152.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
152.132 Authority of Tax Administrator; compromise of claim and payment over time
152.133 Authority of Tax Administrator; right to examine
152.134 Authority of Tax Administrator; requiring identifying information
152.14 Confidentiality
152.15 Fraud
152.16 Opinion of the Tax Administrator
152.17 Assessment; appeal based on presumption of delivery
152.18 Local Board of Tax Review; appeal to Local Board of Tax Review
152.19 Actions to recover; statute of limitations
152.20 Adoption of rules
152.21 Rental and leased property
152.96 Collection after termination of chapter
152.97 Savings clause
152.98 Intent to conform to R.C. Chapter 718
152.99 Violations; penalty