793.01 Purpose; levy of tax.
793.02 Definitions.
793.03 Rate and income taxable.
793.04 Effective period.
793.05 Determination of tax.
793.06 Sales in City defined.
793.07 Business allocation percentage.
793.08 Rental income.
793.09 Operating loss carry-forward.
793.10 Exceptions.
793.11 Date of filing return; persons required to file returns.
793.12 Form and content of return.
793.13 Extension of time for filing returns.
793.14 Consolidated returns.
793.15 Amended returns.
793.16 Payment of tax on filing of return; overpayment.
793.17 Collection at source.
793.18 Declaration of income.
793.19 Filing of declaration.
793.20 Form of declaration.
793.21 Payment upon declaration.
793.22 Annual returns.
793.23 Extensions.
793.24 Recovery of unpaid taxes.
793.25 Taxes erroneously paid.
793.26 Amounts of less than one dollar.
793.27 Tax credit.
793.28 Disbursement of funds.
793.29 Powers and duties of Administrator.
793.30 Refusal to produce records.
793.31 Retention of records by taxpayers.
793.32 Authority to contract for central collection facilities.
793.33 Confidentiality of information.
793.34 Board of Review established.
793.35 Approval of rules and regulations by Board.
793.36 Appeals.
793.37 Separability.
793.38 Continuation of tax; collection after termination.
793.39 Interest on unpaid taxes.
793.40 Penalties on unpaid tax.
793.41 Exceptions to interest and penalty assessments.
793.42 Abatement of interest and penalties.
793.43 Violations.
793.44 Limitation on prosecution.
793.45 Failure to procure forms.
793.99 Penalty.
CROSS REFERENCES
Power to tax - see Ohio Const., Art. XVIII, 3; CHTR. Art. II
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Establishment and appointment of Tax Administrator - see ADM. 135.01