CHAPTER 39: TAXATION AND FINANCE; FUNDS
Section
Admissions Tax
   39.01   Definition
   39.02   Admission tax levied
   39.03   Admissions exempt from tax
   39.04   Administration
   39.05   License; application
   39.06   Refunds; Admissions Tax Rotary Fund
   39.07   Lien for unpaid taxes
   39.08   Additional assessment
   39.09   Estimated assessment
   39.10   Estimated additional assessment
   39.11   When taxes are due and payable
   39.12   Notices authorized
   39.13   Refunds; application
   39.14   Moneys credited to general fund
Income Tax Effective Through December 31, 2015
   39.20   Purpose
   39.21   Definitions
   39.22   Imposition of tax
   39.23   Effective period
   39.24   Return and payment
   39.25   Collection at source
   39.26   Declaration
   39.27   Appointment and duties of Tax Administrator
   39.28   Investigative power of Administrator
   39.29   Interest and penalties
   39.30   Collection and refund
   39.31   Board of Review
   39.32   Allocation of funds
   39.33   Credit for tax paid to another municipality
   39.34   Income tax credit
   39.35   Information required of landlord
   39.36   Exclusions or exemptions to the payment of income tax
Funds
   39.45   Mayor's Discretionary Fund
   39.46   Law Enforcement Trust Fund
   39.47   Mandatory Drug Fine Trust Fund
   39.48   Special account for funds received from lease of village property
   39.49   Debt service fund
Village Motor Vehicle License Tax
   39.60   Motor vehicle license tax
Income Tax Effective Beginning January 1, 2016
   39.71   Authority to levy tax; purpose of tax
   39.72   Definitions
   39.73   Imposition of tax
   39.74   Collection at source
   39.75   Annual return; filing
   39.76   Credit for tax paid to other municipalities
   39.77   Estimated taxes
   39.78   Rounding of amounts
   39.79   Requests for refunds
   39.80   Second municipality imposing tax after time period allowed for refund
   39.81   Amended returns
   39.82   Limitations
   39.83   Audits
   39.84   Service of assessment.
   39.85   Administration of claims
   39.86   Tax information confidential
   39.87   Fraud
   39.88   Interest and penalties
   39.89   Authority of Tax Administrator; verification of information
   39.90   Request for opinion of the Tax Administrator
   39.91   Tax Board of Review
   39.92   Authority to create rules and regulations
   39.93   Rental and leased property
   39.94   Savings clause
   39.95   Collection of tax after termination of chapter
   39.96   Election to be subject to R.C. §§ 718.80 to 718.95
 
   39.98   Violations; penalties
   39.99   Penalty