Section
37.01 Authority to levy tax; purposes of tax; rate
37.011 Authority to levy tax
37.012 Purposes of tax; rate
37.013 Allocation of funds
37.014 Statement of procedural history; state mandated changes to municipal income tax
37.02 Effective date
37.03 Definitions
37.04 Income subject to tax for individuals
37.041 Determining municipal taxable income for individuals
37.042 Domicile
37.043 Exemption for member or employee of General Assembly and certain judges
37.05 Collection at source
37.051 Collection at source; withholding from qualifying wages
37.052 Collection at source; occasional entrant
37.053 Collection at source; casino and VLT
37.06 Income subject to net profit tax
37.061 Determining municipal taxable income for taxpayers who are not individuals
37.062 Net profit; income subject to net profit tax; alternative apportionment
37.063 Consolidated federal income tax return
37.064 Tax credit for businesses that foster new jobs in Ohio
37.065 Tax credits to foster job retention
37.066 Election to be subject to R.C. §§ 718.80 to 718.95
37.07 Declaration of estimated tax
37.08 Credit for tax paid
37.081 Credit for tax paid to other municipalities or joint economic development districts or zones
37.082 Refundable credit for qualifying loss
37.083 Credit for person working in joint economic development district or zone
37.084 Credit for tax beyond statute for obtaining refund
37.085 Tax credit for certain full-time students in post-secondary education programs
37.09 Annual return
37.091 Return and payment of tax
37.092 Return and payment of tax; individuals serving in combat zone
37.093 Use of Ohio Business Gateway; types of filings authorized
37.094 Extension of time to file
37.095 Amended returns
37.096 Refunds
37.10 Penalty, interest, fees, and charges
37.11 Audit
37.12 Rounding
37.13 Authority and powers of the Tax Administrator
37.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
37.132 Authority of Tax Administrator; compromise of claim and payment over time
37.133 Authority of Tax Administrator; right to examine
37.134 Authority of Tax Administrator; requiring identifying information
37.14 Confidentiality
37.15 Fraud
37.16 Opinion of the Tax Administrator
37.17 Assessment; appeal based on presumption of delivery
37.18 Local Board of Tax Review; appeal to Local Board of Tax Review
37.19 Actions to recover; statute of limitations
37.20 Adoption of rules
37.21 Adoption of R.I.T.A. Rules and Regulations
37.97 Collection after termination of chapter
37.98 Savings clause
37.99 Violations; penalty