184.01 Authority to levy tax; purpose of tax.
184.02 Definitions.
184.03 Imposition of tax.
184.04 Collection at source.
184.05 Annual return; filing.
184.06 Credit for tax paid to other municipalities.
184.07 Estimated taxes.
184.08 Rounding of amounts.
184.09 Requests for refunds.
184.10 Second municipality imposing tax after time period allowed for refund.
184.11 Amended returns.
184.12 Limitations.
184.13 Audits.
184.14 Service of assessments.
184.15 Administration of claims.
184.16 Tax information confidential.
184.17 Fraud.
184.18 Interest and penalties.
184.19 Authority of Tax Administrator; verification of information.
184.20 Request for opinion of the Tax Administrator.
184.21 Board of Tax Review.
184.22 Authority to create rules and regulations.
184.23 Informational reports by landlords, condominium associations and other organizations.
184.24 Savings clause.
184.25 Collection of tax after termination of ordinance.
184.26 Adoption of RITA rules and regulations.
184.27 Violations; penalties.
184.28 Filing net profit taxes; election to be submit to provisions of chapter.
184.29 Definitions.
184.30 Applicability; taxable situs; apportionment.
184.31 Information provided to Tax Administrators; confidentiality.
184.32 Filing of annual returns; remittance; disposition of funds.
184.33 Electronic filing.
184.34 Consolidated returns.
184.35 Failure to pay tax.
184.36 Declaration of estimated taxes.
184.37 Additional penalties.
184.38 Assessments against taxpayer.
184.39 Refund applications.
184.40 Amended returns.
184.41 Examination of records and other documents and persons.
184.42 Credits.
CROSS REFERENCES
Taxation - see CHTR. Art. VI
Municipal income taxes - see Ohio R.C. Ch. 718