TITLE FOUR: TAXATION
Section
880.01 Authority to levy tax.
880.02 Purposes of tax; rate.
880.03 Allocation of funds.
880.04 Statement of procedural history; state mandated changes to municipal income tax.
880.05 Effective date.
880.06 Definitions.
880.07 Income subject to tax for individuals; determining municipal taxable income for individuals.
880.08 Income subject to tax for individuals; domicile.
880.09 Income subject to tax for individuals; exemption for member or employee of general assembly and certain judges.
880.10 Collection at source; withholding from wages.
880.11 Collection at source; occasional entrant.
880.12 Collection at source; casino and vlt.
880.13 Income subject to net profit tax; determining municipal taxable income for taxpayers who are not individuals.
880.14 Income subject to net profit tax; net profit; income subject to net profit tax; alternative apportionment.
880.15 Income subject to net profit tax; consolidated federal income tax return.
880.16 Income subject to net profit tax; tax credit for businesses that foster new jobs in Ohio.
880.17 Income subject to net profit tax; tax credits to foster job retention.
880.18 Declaration of estimated tax.
880.19 Credit for tax paid to another municipality.
880.20 Refundable credit for qualifying loss.
880.21 Credit for person working in joint economic development district.
880.22 Credit for tax beyond statute for obtaining refund.
880.23 Annual return; return and payment of tax.
880.24 Annual return; return and payment of tax; individuals serving in combat zone.
880.25 Annual return; use of Ohio business gateway; types of filings authorized.
880.26 Annual return; extension of time to file.
880.27 Annual return; amended returns.
880.28 Annual return; refunds.
880.29 Penalty, interest, fees and charges.
880.30 Audit.
880.31 Rounding.
880.32 Authority of Tax Administrator; administrative powers of the Tax Administrator.
880.33 Authority of Tax Administrator; compromise of claim and payment over time.
880.34 Authority of Tax Administrator; right to examine.
880.35 Authority of Tax Administrator; requiring identifying information.
880.36 Confidentiality.
880.37 Fraud.
880.38 Opinion of the Tax Administrator.
880.39 Assessment; appeal based on presumption of delivery.
880.40 Local Board of Tax Review; appeal to local Board of Tax Review.
880.41 Actions to recover; statute of limitations.
880.42 Adoption of rules.
880.43 Landlord reporting.
880.44 Collection of tax after termination of chapter.
880.45 Savings clause.
880.99 Penalty.