191.01 Purpose.
191.02 Definitions.
191.03 Imposition of income tax (rate and income taxable).
191.04 Determination of allocation of tax.
191.05 Exemptions (sources of income not taxed).
191.06 Returns.
191.07 Payment of tax.
191.08 Taxpayer relief.
191.09 Interest and penalties.
191.10 Collection of unpaid taxes and refunds of overpayments.
191.11 Allocation of funds.
191.12 Duties and authority of the Administrator.
191.13 Board of Review.
191.14 Saving clause.
191.15 Collection of tax after termination of ordinance.
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718
State income taxes - see Ohio R.C. Ch. 5747