Earned Income Tax Regulations Effective Beginning January 1, 2016
      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.
891.01   Authority to levy tax; purposes of tax; rate.
891.02   Effective date.
891.03   Definitions.
891.04   Income subject to tax for individuals.
891.05   Collection at source.
891.06   Income subject to net profit tax.
891.07   Declaration of estimated tax.
891.08   Credit for tax paid.
891.09   Annual return.
891.10   Penalty, interest, fees and charges.
891.12   Rounding.
891.13   Authority and powers of the Tax Administrator.
891.14   Confidentiality.
891.16   Opinion of the Tax Administrator.
891.17   Assessment; appeal based on presumption of delivery.
891.18   Local Board of Tax Review; appeal to Local Board of Tax Review.
891.19   Actions to recover; statute of limitations.
891.20   Adoption of rules.
891.21   Collection of tax after termination of chapter.
891.22   Savings clause.
891.57   Filing net profit taxes; election to be subject to provisions of chapter.
891.58   Definitions.
891.59   Applicability; taxable situs; apportionment.
891.60   Information provided to tax administrators; confidentiality.
891.61   Filing of annual return; remittance; disposition of funds.
891.62   Electronic filing.
891.63   Consolidated returns.
891.64   Failure to pay tax.
891.65   Declaration of estimated taxes.
891.66   Additional penalties.
891.67   Assessments against taxpayer.
891.68   Refund applications.
891.69   Amended returns.
891.70   Examination of records and other documents and persons.
891.71   Credits.
891.72   Reckless violations; penalties.
891.99   Violations; 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