791.01 Purpose.
791.02 Definitions.
791.03 Rate and income taxable.
791.04 Effective period.
791.05 Determination of tax.
791.06 Sales in City defined.
791.07 Total allocation.
791.08 Rentals.
791.09 Operating loss carry-forward.
791.10 Sources of income not taxed.
791.11 Date of filing return.
791.12 Form and content of return.
791.13 Extension of time for filing returns.
791.14 Consolidated returns.
791.15 Amended returns.
791.16 Payment of tax on filing of Return; overpayment.
791.17 Collection at source.
791.18 Declarations of income not collected at source.
791.19 Filing of declaration.
791.20 Form of declaration.
791.21 Payment to accompany declaration.
791.22 Annual return.
791.23 Recovery of unpaid taxes.
791.24 Taxes erroneously paid.
791.25 Amounts less than one dollar.
791.26 Nonresident taxpayers. (Repealed)
791.27 Tax credit.
791.28 Claim for credit.
791.29 Disbursement of funds collected.
791.30 Powers and duties of Administrator.
791.31 Refusal to produce records.
791.32 Retention of records by taxpayers.
791.33 Confidentiality of information.
791.34 Board of Review.
791.35 Approval of rules and regulations by Board.
791.36 Right of appeal.
791.37 Separability.
791.38 Continuation of tax; collection after termination.
791.39 Interest on unpaid tax.
791.40 Penalties on unpaid tax; exceptions.
791.41 Abatement of interest and penalty.
791.42 Violations.
791.43 Limitation on prosecution.
791.44 Failure to procure forms.
791.45 Authority to contract for central collection facilities.
791.46 Assignment of duties and authority of Administrator.
791.99 Penalty.
CROSS REFERENCES
Power to tax - see Ohio Const., Art. XVIII, §3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Municipal tax collection agency - see ADM. 151.02