Income Tax
   EDITOR'S NOTE: See Chapter 183 for Income Tax Effective January 1, 2016.
181.01   Purpose.
181.02   Definitions.
181.03   Imposition of tax.
181.04   Effective period.
181.05   Return and payment of tax; amended returns.
181.06   Collection at source.
181.07   Declarations.
181.08   Duties of Administrator.
181.09   Investigative powers of the Administrator; penalty for divulging confidential information.
181.10   Interest and penalties; exceptions.
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   Saving clause.
181.17   Collection of tax after termination of chapter.
181.18   Requirement of owners of rental or leased property to provide the Tax Administrator with information regarding tenants.
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
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
Motor vehicle license tax - see ADM. Ch. 184