CHAPTER 151:  INCOME TAX REGULATIONS
EFFECTIVE THROUGH DECEMBER 31, 2015
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