CHAPTER 182
Income Tax Effective January 1, 2016
182.01   Authority to levy tax; purposes of tax; rate.
182.012   Purpose of tax; rate of tax.
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   Exemptions for member or employee of general assembly and certain judges.
182.05   Collection at source.
182.051   Collection at source; withholding taxes from qualifying wages.
182.052   Collection at source; occasional entrant.
182.053   Collection at source; casino and VLT.
182.06   Income subject to net profit tax.
182.061   Determining municipal taxable income for taxpayers who are not individuals.
182.062   Businesses 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 taxes payments.
182.08   Credit for tax paid.
182.081   No credit is provide to residents for tax paid to other municipalities, Joint Economic Developments Districts (JEDDs), Joint Economic Zones (JEDZs) or Enterprise Zone (ENTPZ).
182.082   Refundable credit for qualifying loss nonqualified deferred compensation plan.
182.083   Credit for tax beyond statute of limitations for obtaining a refund.
182.09   Annual return.
182.091   Annual return filing; payment of tax.
182.092   Return and payment of tax; individuals serving in a combat zone.
182.093   Filing via use of Ohio Business Gateway; types of filings authorized.
182.094   Extension of time to file.
182.095   Amended returns.
182.096   Requests for refunds.
182.097   Taxpayers election to be subject to the Ohio Revised Code Sections 718.80 to 718.95.
182.10   Penalty, interest, fees, and charges.
182.11   Audits.
182.12   Rounding of amounts.
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 identification information.
182.14   Tax information confidentiality.
182.15   Fraud.
182.16   Request for opinion of the Tax Administrator.
182.17   Service of 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 time limitations; amounts.
182.20   Adoption of RITA rules and regulations.
182.21   Authority to create rules and regulations.
182.22   Mandatory registration.
182.23   Other reports.
182.24   Gambling activities and collections in the municipality.
182.30   Landlord, reporting requirements; rental and leased property; tenant information.
182.31   Preparation of City income tax return.
182.97   Collection of tax after termination of chapter.
182.98   Savings clause.
182.99   Violations; penalties.
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