Section
182.01 Authority to levy tax; purposes of tax; rate; applicability and effective date
182.011 Authority to levy tax
182.012 Purposes of tax; rate
182.013 Allocation of funds
182.014 Applicability and effective date
182.02 Statement of procedural history; state mandated changes to municipal income tax
182.03 Definitions
182.04 Income subject to tax for individuals
182.041 Determining municipal taxable income for individuals
182.042 Domicile
182.043 Exemption for member or employee of General Assembly and certain judges
182.05 Collection at source
182.051 Collection at source; withholding from qualifying wages
182.052 Collection at source; occasional entrant
182.06 Income subject to net profit tax
182.061 Determining municipal taxable income for taxpayers who are not individuals
182.062 Net profit; income subject to net profit tax; alternative apportionment
182.063 Consolidated federal income tax return
182.064 Tax credit for businesses that foster new jobs in Ohio
182.065 Tax credits to foster job retention
182.07 Declaration of estimated tax
182.08 Credit for tax paid
182.081 Credit for tax paid to another municipality and for resident homeowners
182.082 Refundable credit for qualifying loss
182.083 Credit for tax beyond statute for obtaining refund
182.09 Annual return
182.091 Return and payment of tax
182.092 Return and payment of tax; individuals serving in combat zone
182.093 Use of Ohio Business Gateway; types of filings authorized
182.094 Extension of time to file
182.095 Amended returns
182.096 Refunds
182.097 Taxpayer election to be subject to R.C. §§ 718.80 to 718.95
182.10 Penalty, interest, fees, and charges
182.11 Audit
182.12 Rounding
182.13 Authority and powers of the Tax Administrator
182.131 Authority of Tax Administrator; right to examine
182.132 Authority of Tax Administrator; compromise of claim and payment over time
182.133 Authority of Tax Administrator; administrative powers of the Tax Administrator
182.134 Authority of Tax Administrator; requiring identifying information
182.14 Confidentiality
182.15 Fraud
182.16 Opinion of the Tax Administrator
182.17 Assessment; appeal based on presumption of delivery
182.18 Local Board of Tax Review; appeal to Local Board of Tax Review
182.19 Actions to recover; statute of limitations
182.20 Adoption of rules
182.21 Report of property rentals and leases required
182.212 Penalty for not reporting
182.96 Amendments and supplements
182.97 Collection of tax after termination of chapter
182.98 Savings clause
182.99 Violations; penalty
Charter reference:
Limitation on tax rate, see Charter § 10.02
Cross-reference:
Earned income tax regulations effective through December 31, 2015, see Ch. 181
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