EDITOR’S NOTE: Pursuant to Ordinance 7-9-07, the Village has joined the Regional Income Tax Agency for the collection of the Village Income Tax.
181.01 Purpose.
181.02 Definitions.
181.03 Imposition of tax.
181.04 Effective period of tax.
181.05 Return and payment of taxes.
181.06 Collection at source.
181.07 Declarations.
181.08 Duties of the Administrator.
181.09 Investigative powers of the Administrator; penalty for divulging confidential information.
181.10 Interest and penalties.
181.11 Collection of unpaid taxes and refunds of overpayments.
181.12 Violations; penalties.
181.13 Board of Review.
181.14 Allocation of funds.
181.15 Credit for tax paid to another municipality.
181.16 Collection of tax after termination of chapter.
181.17 Mandatory registration.
181.18 Estimated tax amounts due.
181.19 Late filing fee.
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. Ch. 5747