CHAPTER 181
Income Tax
EDITOR’S NOTE: The provisions in Chapter 181 are effective for all taxable years up to and including December 31, 2015.
181.01    Definitions.
181.02    Purpose.
181.03    Imposition of tax.
181.031   Federal income tax basis.
181.032   12-day occasional entry rule.
181.033   Allocation of income tax.
181.034   Sales made in the Village.
181.035   Total allocation.
181.04    Exemptions from tax.
181.05    Effective date.
181.06    Return and payment of tax.
181.07    Collection at source.
181.08    Declarations.
181.09    Duties of the Tax Administrator.
181.l0    Investigative powers of the Tax Administrator.
181.11    Interest.
181.12    Collection of unpaid taxes.
181.13    Board of Review.
181.14    Allocation of funds.
181.15    Tax credit. (Repealed)
181.16    Authority to contract for central collection facilities.
181.17   Ohio Business Gateway.
181.18   Internet site.
181.19    Termination date.
181.20   Job Creation Income Tax Credit Program.
181.21   Notice to Village of residential tenants.
181.99    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