Section
39.01 Authority to levy tax; purposes of tax; rate
39.011 Authority to levy tax
39.012 Purposes of tax; rate
39.013 Allocation of funds
39.014 Statement of procedural history; state mandated changes to municipal income tax
39.02 Effective date
39.03 Definitions
39.04 Income subject to tax for individuals
39.041 Determining municipal taxable income for individuals
39.042 Domicile
39.043 Exemption for member or employee of general assembly and certain judges
39.05 Collection at source
39.051 Collection at source; withholding from wages
39.052 Collection at source; occasional entrant
39.053 Collection at source; casino and VLT
39.06 Income subject to net profit tax
39.061 Determining municipal taxable income for taxpayers who are not individuals
39.062 Net profit; income subject to net profit tax; alternative apportionment
39.063 Consolidated federal income tax return
39.064 Tax credit for businesses that foster new jobs in Ohio
39.065 Tax credits to foster job retention
39.07 Declaration of estimated tax
39.08 Credit for tax paid
39.081 Credit for tax paid to another municipality
39.082 Refundable credit for qualifying loss
39.083 Credit for person working in joint economic development district
39.084 Credit for tax beyond statute for obtaining refund
39.09 Annual return
39.091 Return and payment of tax
39.092 Return and payment of tax; individuals serving in combat zone
39.093 Use of Ohio Business Gateway; types of filings authorized
39.094 Extension of time to file
39.095 Amended returns
39.096 Refunds
39.10 Penalty, interest, fees and charges
39.11 Audit
39.12 Rounding
39.13 Authority and powers of the Tax Administrator
39.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
39.132 Authority of Tax Administrator; compromise of claim and payment over time
39.133 Authority of Tax Administrator; right to examine
39.134 Authority of Tax Administrator; requiring identifying information
39.14 Confidentiality
39.15 Fraud
39.16 Opinion of the Tax Administrator
39.17 Assessment; appeal based on presumption of delivery
39.18 Board of Tax Review; appeal to Local Board of Tax Review
39.19 Actions to recover; statute of limitations
39.20 Adoption of rules
39.97 Collection of tax after termination of chapter
39.98 Savings clause
39.99 Violations - penalty