CHAPTER 880
Income Tax Regulations Effective Through December 31, 2015
EDITOR'S NOTE: This chapter, previously a codification of Ordinance 4943, passed December 5, 1995, was re-enacted in its entirety by Ordinance 5480, passed November 21, 2000, and again re-enacted in its entirety by Ordinance 5744, passed November 18, 2003.
880.01   Purpose.
880.02   Definitions.
880.03   Income tax department.
880.04   Imposition of tax.
880.05   Effective period.
880.06   Return and payment of tax.
880.07   Collection at source.
880.08   Declarations.
880.09   Appointment and duties of Finance Director/delegate.
880.10   Investigative powers of Finance Director/delegate; penalty for divulging confidential information.
880.11   Interest and penalties.
880.12   Collection of unpaid taxes and refunds of overpayments.
880.13   Violations and penalties.
880.14   Board of appeals.
880.15   Information by landlords.
880.16   Allocation of funds.
880.17   Duty to retain records.
880.18   Credit for tax paid to another municipality or joint economic development district.
880.19   Requirements for joint economic development districts.
880.20   Savings clause.
   CROSS REFERENCES
   Power to levy - see Ohio Const., Art. XVIII, § 3
   Taxation generally - see CHTR. Art. X
   Payroll deductions - see Ohio R.C. 9.42
   Municipal income taxes - see Ohio R.C. Ch. 718
   State Income Tax - see Ohio R.C. Ch. 5747
   Department of Finance - see ADM. Ch. 236