EDITOR’S NOTE: Pursuant to Ordinance 2009-47, passed July 28, 2009, the City Manager be and hereby is authorized and directed to enter into an Agreement for Participation in the Regional Council of Governments as more fully described in Exhibit A attached thereto and made a part hereof for the administration and collection of Municipal Income Tax.
183.01 Definitions.
183.02 Purpose; imposition of tax.
183.03 Business allocation percentage formula and operating loss carry-forward.
183.04 Reserved.
183.05 Return and payment of tax; mandatory filing.
183.06 Collection at source.
183.07 Declarations and estimated taxes.
183.08 Credit for tax paid to other municipalities.
183.09 Administration; duties of the Tax Administrator.
183.10 Investigative powers of the Tax Administrator; confidentiality provisions.
183.11 Interest and penalties.
183.12 Collection of unpaid taxes; refunds.
183.13 Allocation of funds.
183.14 Board of Tax Review.
183.15 Savings clause.
183.16 Exemptions.
183.17 Extensions.
183.18 Informational reports by landlords, condominium associations and other organizations.
183.97 Violations and penalty.
183.98 Limitations.
CROSS REFERENCES
Taxation - see CHTR. Art. VI
Municipal income taxes - see Ohio R.C. Ch. 718