Section
151.01 Purpose
151.02 Definitions
151.03 Imposition of tax
151.04 Effective period
151.05 Return and payment of tax
151.06 Collection at source
151.07 Declarations
151.08 Appointment and duties of the Tax Commissioner
151.09 Investigative powers of the Tax Commissioner; divulging confidential information
151.10 Interest and penalties
151.11 Collection of unpaid taxes and refunds of overpayments
151.12 Violations; penalties
151.13 Board of Review
151.14 Allocation of funds
151.15 Credit for tax paid to another municipality
151.16 Saving clause
151.17 Reports required of owners or managers of property
151.99 Penalty
Statutory reference:
Municipal income taxes, see R.C. Chapter 718