191.01 Authority to levy tax; purpose of tax.
191.02 Definitions.
191.03 Imposition of tax.
191.04 Collection at source.
191.05 Annual return; filing.
191.06 Credit for tax paid to other municipalities.
191.07 Estimated taxes.
191.08 Rounding of amounts.
191.09 Requests for refunds.
191.10 Second municipality imposing tax after time period allowed for refund.
191.11 Amended returns.
191.12 Limitations.
191.13 Audits.
191.14 Service of assessment.
191.15 Administration of claims.
191.16 Tax information confidential.
191.17 Fraud.
191.18 Interest and penalties.
191.19 Authority of Tax Administrator; verification of information.
191.20 Request for opinion of the Tax Administrator.
191.21 Board of Tax Review.
191.22 Authority to create rules and regulations.
191.23 Rental and leased property.
191.24 Savings clause.
191.25 Collection of tax after termination of chapter.
191.26 Adoption of Central Collection Agency Rules and Regulations.
191.99 Violations; penalties.
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