EDITOR’S NOTE: The following provisions are effective for all taxable years beginning with taxable year 2016:
182.01 Authority to levy tax; purposes of tax; rate.
182.011 Authority to levy tax.
182.012 Purposes of tax; rate.
182.013 Allocation of funds.
182.014 Statement of procedural history; state mandated changes to municipal income tax.
182.02 Effective date.
182.03 Definitions.
182.04 Income subject to tax for individuals.
182.041 Determining municipal taxable income for individuals.
182.042 Domicile.
182.043 Exemption for member or employee of general assembly and certain judges.
182.05 Collection at source.
182.051 Collection at source; withholding from qualifying wages.
182.052 Collection at source; occasional entrant.
182.053 Collection at source; casino and video lottery terminal.
182.06 Income subject to net profit tax.
182.061 Determining municipal taxable income for taxpayers who are not individuals.
182.062 Net profit; income subject to net profit tax; alternative apportionment.
182.063 Consolidated federal income tax return.
182.064 Tax credit for businesses that foster new jobs in Ohio.
182.065 Tax credits to foster job retention.
182.07 Declaration of estimated tax.
182.08 Credit for tax paid.
182.081 Taxes paid to another municipal corporation.
182.082 Refundable credit for qualifying loss.
182.083 Credit for person working in joint economic development district or zone.
182.084 Credit for tax beyond statute for obtaining refund.
182.09 Annual return.
182.091 Return and payment of tax.
182.092 Return and payment of tax; individuals serving in combat zone.
182.093 Use of Ohio Business Gateway; types of filings authorized.
182.094 Extension of time to file.
182.095 Amended returns.
182.096 Refunds.
182.10 Penalty, interest, fees and charges.
182.11 Audit.
182.12 Rounding.
182.13 Authority and powers of the Tax Administrator.
182.131 Authority of Tax Administrator; administrative powers of the Tax Administrator.
182.132 Authority of Tax Administrator; compromise of claim and payment over time.
182.133 Authority of Tax Administrator; right to examine.
182.134 Authority of Tax Administrator; requiring identifying information.
182.14 Confidentiality.
182.15 Fraud.
182.16 Opinion of the Tax Administrator.
182.17 Assessment; appeal based on presumption of delivery.
182.18 Local Board of Tax Review; appeal to Local Board of Tax Review.
182.19 Actions to recover; statute of limitations.
182.20 Adoption of rules.
182.21 Job Creation Income Tax Credit Program.
182.22 Job Retention Grant Program.
182.96 Election to be subject to ORC 718.80 to 718.95.
182.97 Collection after termination of chapter.
182.98 Savings clause.
182.99 Violations; penalty.
CROSS REFERENCES
Payroll deductions - see Ohio R. C. 9.42
Municipal income taxes - see Ohio R. C. Ch. 718
State income tax - see Ohio R. C. 5747