EDITOR'S NOTE: See Chapter 191 for Income Tax Effective January 1, 2016.
181.01 Purpose of levy of income tax.
181.02 Definitions.
181.03 Rate and income taxable.
181.04 Effective period.
DETERMINATION OF ALLOCATION OF TAX
181.05 Method of determination.
181.06 Sales made in the City.
181.07 Total collection.
181.08 Rentals.
181.09 Operating loss carry-forward.
EXEMPTIONS
181.10 Sources of income not taxed.
RETURNS
181.11 When return required to be made.
181.12 Form and content of return.
181.13 Extension of time for filing returns.
181.14 Consolidated returns.
181.15 Amended returns.
PAYMENT OF TAX
181.16 Payment of tax on filing of return.
181.17 Collection at source.
181.18 Declarations of income not collected at source.
181.19 Filing of declaration.
181.20 Form of declaration.
181.21 Payment to accompany declaration.
181.22 Annual return.
181.23 Extensions.
COLLECTION OF UNPAID TAXES AND REFUND OF OVER-PAYMENTS
181.24 Unpaid taxes recoverable as other debts.
181.25 Refunds of taxes erroneously paid.
181.26 Amounts of less than one dollar.
TAXPAYER RELIEF AND RECIPROCITY PROVISIONS
181.27 Mentor resident subject to income tax in other municipality.
181.28 Claim for credit.
DISBURSEMENT OF RECEIPTS OF TAX COLLECTION
181.29 Disbursement of funds collected.
DUTIES AND AUTHORITY OF ADMINISTRATOR
181.30 Duty to receive tax imposed.
181.31 Duty to enforce collection.
181.32 Authority to make and enforce regulations.
181.33 Authority to arrange installment payments.
181.34 Authority to determine amount of tax due.
181.35 Authority to make investigations.
181.36 Authority to compel production of records.
181.37 Refusal to produce records.
181.38 Taxpayer required to retain records.
181.39 Authority in contract for central collection facilities.
181.40 Authority to contract for service.
181.41 Confidential nature of information obtained.
BOARD OF REVIEW
181.42 Board of Review established.
181.43 Duty to approve regulations.
181.44 Right of appeal.
OTHER PROVISIONS
181.45 Declaration of legislative intent.
181.46 Collection of tax.
PENALTY
181.99 Penalty.
CROSS REFERENCES
Limitation on rate of taxation - see CHTR. 7.04
Municipal income taxes - see Ohio R.C. Ch. 718