CHAPTER 191
Municipal Income Tax
EDITOR’S NOTE: See Chapter 192 for income tax effective January 1, 2016.
191.01   Purposes; levy of tax.
191.02   Definitions.
191.03   Income subject to tax; operating loss carry-forward.
191.04   Exceptions.
191.05   Effective period.
191.06   Determination of allocation of tax.
191.07   Returns.
191.08   Payment of tax on filing of returns.
191.09   Collection at source.
191.095   Failure to file returns or pay tax; liability of responsible officer or employee.
191.10   Declarations of income; annual returns.
191.11   Extensions.
191.12   Powers and duties of Administrator.
191.13   Investigative powers of the Administrator.
191.14   Interest and penalties.
191.15   Collection of unpaid taxes; refunds of overpayments.
191.16   Violations.
191.17   Board of Review.
191.18   Disbursement of funds collected.
191.19   Tax credit.
191.20   Registration of contractors and subcontractors.
191.21   Regional Income Tax Agency.
191.99   Penalty.
   CROSS REFERENCES
      Authority to tax - see Ohio Const., Art. XVIII, Sec. 3
      Payroll deductions - see Ohio R.C. 9.42
      Municipal income taxes - see Ohio R.C. Ch. 718
      Department of Finance - see ADM. Ch. 133