EDITOR’S NOTE: The original Marietta Income Tax was enacted by Ordinance 34(62-63) at the rate of six-tenths of one percent beginning September 1, 1962. Council by Ordinance 13(70-71) increased the rate to one percent effective July 1, 1970. The voters at the general election of November 2, 1971 authorized a three-tenths of one percent increase effective January 1, 1972, with funds generated thereby to be used exclusively for the construction, equipping, maintenance and staffing of two new fire stations. Council by Ordinance 119(76-77) passed March 28, 1977, repealed one-tenth of one percent of the special tax levy approved by the voters on November 2, 1971, and continued the remaining two-tenths of one percent, subject to the terms and conditions provided for by the original levy. An additinoal tax of five-tenths of one percent was approved by the voters pursuant to the passage of Ordinance 101(86-87), passed November 20, 1986.
181.01 Definitions.
181.02 Purpose.
181.03 Imposition of tax.
181.04 Effective period. (Repealed)
181.05 Return and payment of tax; amended returns.
181.06 Collection at source; contract services and rental income.
181.07 Declarations.
181.08 Duties of the Administrator.
181.09 Investigative powers of the Administrator; divulging confidential information.
181.10 Interest and penalties.
181.11 Collection of unpaid taxes; refund of overpayments.
181.12 Board of Review; appeals. (Repealed)
181.13 Allocation of funds.
181.14 Relief and reciprocity provisions.
181.15 Saving clause.
181.16 Collection of tax after termination of tax levy. (Repealed)
181.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Compliance for building permit - see P. & Z. 1135.02