TITLE NINE: TAXATION
CHAPTER 181: EARNED INCOME TAX REGULATIONS EFFECTIVE THROUGH DECEMBER 31, 2015
Editor’s note:
   Continuation of the authority to tax a shareholder’s distributive share of the net profits of an S corporation to the same extent currently permitted by the city was approved by the voters on November 2, 2004.
Section
181.01   Purpose
181.02   Definitions
181.03   Imposition of tax
181.04   Effective period
181.05   Return and payment of tax
181.06   Collection at source
181.07   Declarations
181.08   Duties of the Tax Commissioner
181.09   Investigative powers of the Tax Commissioner; penalty for divulging confidential information
181.10   Interest and penalties
181.11   Collection of unpaid taxes and refunds of over-payments
181.12   Reserved
181.13   Board of Review
181.14   Allocation of funds
181.15   Credit for tax paid to another municipality and for resident homeowners
181.16   Savings clause
181.99   Penalty
Charter reference:
   Limitation on tax rate, see Charter § 10.02
Cross-reference:
   Income tax regulations effective beginning January 1, 2016, see Ch. 182
Statutory reference:
   Municipal income taxes, see R.C. Ch. 718
   Payroll deductions, see R.C. § 9.42
   Power to levy income tax, see Ohio Const. Art. XVIII, § 3