Earned Income Tax Regulations Effective Through December 31, 2015
   EDITOR'S NOTE: The City enters into agreements from time to time with the City of Cleveland providing for the collection of the Earned Income Tax by the Central Collection Agency. Copies of the latest relevant legislation and agreements may be obtained, at cost, from the Clerk of Council.
890.01   Purpose.
890.02   Definitions.
890.03   Levy of tax.
890.04   Determination of allocation of tax.
890.05   Exemptions.
890.06   Returns.
890.07   Payment of tax.
890.08   Collection of unpaid taxes and refunds of overpayment.
890.09   Credit for tax paid to another municipality.
890.10   Disbursement of receipts of tax collection.
890.11   Duties and authority of the Administrator.
890.12   Board of Review.
890.13   Interest and penalties.
890.14   Violations.
890.15   Limitation on prosecutions.
890.16   Failure to procure forms not excuse.
890.17   Separability.
890.99   Penalty.
   Power to levy income tax - see Ohio Const., Art. XII, § 3, Art. XII, §5, Art. XVIII, §3 ; CHTR. Art. XII, § 12.02
   Limitation on rate of taxation - see CHTR. Art. VIII, § 8.03
   Payroll deductions - see Ohio R.C. 9.42
   Municipal income taxes - see Ohio R.C. Ch. 718