CHAPTER 191
Income Tax

   EDITOR’S NOTE: See Chapter 193 for Income Tax Effective January 1, 2016.

191.01   Definitions.

191.02    Levy.

191.021   Levy of additional tax.

191.022   Levy of additional tax.

191.03   Effective date.

191.04   Return and payment of tax.

191.05   Collection at source.

191.06   Declaration.

191.07   Credit for tax paid to other municipalities.

191.071   Working aggressively generating employment (W.A.G.E.) tax credit.

191.08   Administration; Finance Director's duties.

191.09   Inquisitorial powers.

191.10   Interest and penalties.

191.11   Collection of unpaid taxes.

191.12   Allocations of funds.

191.13   Severability.

191.14   Exemptions.

191.15    Refunds.

191.16    Duration.

191.99    Violations; penalties.

CROSS REFERENCES

         Additional municipal income tax - see CHTR. Sec. 2.05

         Income tax division - see CHTR. Sec. 6.02(D)

         Municipal income tax - see Ohio R.C. Ch. 718