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