CHAPTER 175
Income Tax

PURPOSE

175.0101    Purpose of levy.

DEFINITIONS

175.0301    Definitions.

175.03011   Adjusted federal taxable income.

175.0302    Administrator.

175.0303    Association.

175.0304    Board of Review.

175.0305    Business.

175.0306    Corporation.

175.0307    Employee.

175.0308    Employer.

175.0309    Fiscal year.

175.03091    Fundamental change.

175.03092   Generic form.

175.0310    Gross receipts.

175.03101    Manager.

175.0311    Net profits.

175.0312    Nonresident.

175.0313    Nonresident unincorporated business entity.

175.03131   Pension.

175.0314    Person.

175.0315    Place of business.

175.03151   Qualifying wage.

175.0316    Resident.

175.0317    Resident unincorporated business entity.

175.0318    Taxable income.

175.0319    Taxable year.

175.0320    Taxpayer.

IMPOSITION OF INCOME TAX

175.0501    Rate and income taxable.

175.0502    Effective period.

DETERMINATION OF TAX

175.0701    Method of determination.

175.0702    Sales made in the Municipality defined.

175.0703    Total allocation.

175.0704    Rentals.

175.0705    Operating loss carry-forward.

EXEMPTIONS

175.0901    Sources of income not taxed.

RETURNS

175.1101    Time of making return.

175.1102    Form and content of return.

175.1103    Extension of time for filing.

175.1104    Consolidated returns.

175.1105    Amended returns.

PAYMENT OF TAX

175.1301    Payment on filing.

175.1302    Collection at source.

175.1303    Declaration of income not collected at source.

175.1304    Time of filing.

175.1305    Form of declaration.

175.1306    Payment to accompany declaration.

175.1307    Annual return.

175.1308    Extension of filing time.

INTEREST AND PENALTIES

175.1501    Interest on unpaid tax.

175.1502    Penalties on unpaid tax.

175.1503    Exceptions.

175.1504    Abatement of interest and penalty.

175.1505    Violations; penalty.

175.1506    Limitation on prosecution.

175.1507    Failure to procure forms no excuse.

COLLECTION OF UNPAID TAXES

AND REFUNDS OF OVERPAYMENTS

175.1701    Unpaid taxes recoverable as other debts; time limitation on additional assessments.

175.1702    Time limitation on refund claims.

175.1703    Amounts of less than one dollar.

RELIEF AND RECIPROCITY

175.1901    Tax credit.

DISBURSEMENT OF RECEIPTS

175.2101    Disbursement of funds collected.

DUTIES AND AUTHORITY OF

THE ADMINISTRATOR

175.2301    Duty to receive tax imposed, keep records and make reports.

175.2302    Duty to enforce collection and keep records.

175.2303    Authority to make and enforce regulations.

175.2304    Authority to arrange installment payments.

175.2305    Authority to determine amount of tax due.

175.2306    Authority to make investigations.

175.2307    Authority to compel production of records.

175.2308    Refusal to produce records.

175.2309    Confidential nature of information obtained.

175.2310    Taxpayer required to retain records.

175.2311    Authority to contract for central collection facilities.

BOARD OF REVIEW

175.2501    Board of Review established.

175.2502    Duty to approve regulations and to hear appeals.

175.2503    Right of appeal.

OTHER PROVISIONS

175.2701    Separability.

175.2702    Collection of tax after termination of this chapter.

CROSS REFERENCES

         Limitation - see CHTR. Art. IX §2

         Payroll deductions - see Ohio R.C. 9.42

         Municipal income taxes - see Ohio R.C. Ch. 718

PURPOSE