TITLE FOUR: TAXATION
Section
Editor’ s note:
Rules and regulations for the enforcement of the Earned Income Tax have been promulgated by the Superintendent of Taxation pursuant to § 890.08 and are amended by the Superintendent from time to time, which amendments, after approval by the City Manager, are confirmed by the City Council. Copies of these rules and regulations, as amended, may be obtained, at cost, from the Clerk of the City Council.
890.01 Purpose.
890.02 Definitions.
890.03 Imposition of tax.
890.04 Effective period.
890.05 Return and payment of tax.
890.06 Collection at source.
890.07 Declarations.
890.08 Duties of Superintendent of Taxation.
890.09 Investigative powers of the Superintendent; divulging confidential information.
890.10 Interest and penalties.
890.11 Collection of unpaid taxes; refunds of overpayments.
890.12 Board of Review.
890.13 Allocation of funds.
890.14 Credit for tax paid to another municipality.
890.16 Collection of tax after termination of Chapter.
890.17 Information by Landlords.
890.18 Violations.
890.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, § 3; Chtr. VIII, § 1
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718