181.01 Purpose and definitions.
181.02 Definitions.
181.03 Imposition of tax.
181.04 Effective period.
181.05 Determination of allocation of tax.
181.06 Exemptions.
181.07 Returns.
181.08 Payment of tax.
181.09 Interest and penalties.
181.10 Collection of unpaid taxes and refunds of over-payments.
181.11 Tax credit.
181.12 Disbursement of receipts of tax collection.
181.13 Duties and authority of the Administrator.
181.14 Board of Review.
181.15 Other provisions.
181.16 Businesses who utilize independent contractors to file various reports.
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. Ch. 5747