CHAPTER 97: INCOME TAX
Editor’s note:
   The provisions set forth in Ord. O-17-03, passed November 24, 2003, as amended from time to time, was not included in the previous edition of the Mariemont code of ordinances. Ord. O-17-03 was uncodified and was administered, promulgated, and maintained as rules, regulations, and definitions by the Village of Mariemont Tax Administrator, subject to the approval of the Tax Board of Review. A copy of Ord. O-17-03 remains on file in the office of the Village of Mariemont Tax Administrator.
Section
   97.01   Authority to levy tax; purpose of tax
   97.02   Definitions
   97.03   Imposition of tax
   97.04   Collection at source
   97.05   Annual return; filing
   97.06   Credit for tax paid to other municipalities
   97.07   Estimated taxes
   97.08   Rounding of amounts
   97.09   Requests for refunds
   97.10   Second municipality imposing tax after time period allowed for refund
   97.11   Amended returns
   97.12   Limitations
   97.13   Audits
   97.14   Service of assessment
   97.15   Administration of claims
   97.16   Tax information confidential
   97.17   Fraud
   97.18   Interest and penalties
   97.19   Authority of Tax Administrator; verification of information
   97.20   Request for opinion of the Tax Administrator
   97.21   Board of Review
   97.22   Authority to create rules and regulations
   97.23   Savings clause
   97.24   Collection of tax after termination
 
   97.99   Penalty