161.01 Purpose.
161.02 Definitions.
161.03 Imposition of tax.
161.04 Effective period.
161.05 Return and payment of tax.
161.06 Collection at source.
161.07 Declarations.
161.08 Duties of the Administrator; Department of Taxation created.
161.09 Investigative powers of the Administrator; penalty for divulging confidential information.
161.10 Interest and penalties.
161.11 Collection of unpaid taxes and refunds of overpayments.
161.12 Board of Review established; membership; powers and duties; appeals.
161.13 Allocation of funds.
161.14 Credit for tax paid to another Municipality.
161.15 Saving clause.
161.16 Imposition of tax in Cooperative
Economic Development Areas.
161.99 Penalty.
EDITOR'S NOTE: Tax rules and regulations are published separately and are available on request from the Tax Administrator.
CROSS REFERENCES
Power to pass income tax law - see Ohio Const., Art. XII, Sec. 8
Apportionment - see Ohio Const., Art. XII, Sec. 9
Municipal power to levy - see Ohio Const., Art. XVIII, Sec. 3
Income tax approval required by electors - see CHTR. Art. VIII
Payroll deductions - see Ohio R.C. 9.42
Prohibitions - see Ohio R.C. 718.01
Uniform rates - see Ohio R.C. 718.01
Election - see Ohio R.C. 718.01
Municipal limitation - see Ohio R.C. 718.06
Limitation of act - see Ohio R.C. 718.06