Section
98.01 Authority to levy tax; purpose of tax
98.02 Definitions
98.03 Imposition of tax
98.04 Collection at source
98.05 Annual return; filing
98.06 Credit for tax paid to other municipalities
98.07 Estimated taxes
98.08 Rounding of amounts
98.09 Requests for refunds
98.10 Second municipality imposing tax after time period allowed for refund
98.11 Amended returns
98.12 Limitations
98.13 Audits
98.14 Service of assessment
98.15 Administration of claims
98.16 Tax information confidential
98.17 Fraud
98.18 Interest and penalties
98.19 Authority of Tax Administrator; verification of information
98.20 Request for opinion of the Tax Administrator
98.21 Board of Review
98.22 Authority to create rules and regulation
98.23 [Reserved]
98.24 Savings clause
98.25 Collection of tax after termination of chapter
98.26 Election to be subject to R.C. §§ 718.80 to 718.95
98.99 Violations; penalties