CHAPTER 185
Municipal Income Tax Effective January 1, 2016
185.01   Authority to levy tax; purposes of tax; rate.
185.011   Authority to levy tax.
185.012   Imposition of tax; purposes of tax; rate.
185.013   Allocation of funds.
185.0131   Recreation tax.
185.0132   Supplemental recreation tax.
185.0133   Supplemental parks and recreation tax.
185.0134   Sewer tax.
185.0135   Allocation of one percent  income tax (2019).
185.014   Statement of procedural history; State mandated changes to Municipal income tax.
185.02   Effective date.
185.03   Definitions.
185.04   Income subject to tax for individuals.
185.041   Determining Municipal taxable income for individuals.
185.042   Domicile.
185.043   Exemption for member or employee of General  Assembly and certain judges.
185.05   Collection at source.
185.051   Collection at source; withholding from qualifying wages.
185.052   Collection at source; occasional entrant.
185.053   Collection at source; casino and video lottery terminal.
185.06   Income subject to net profit tax.
185.061   Determining municipal  taxable income for taxpayers who are not individuals.
185.062   Net profit; income subject to net profit tax;  alternative apportionment.
185.063   Consolidated Federal Income Tax return.
185.064   Tax credit for businesses that foster new jobs in Ohio.
185.065   Tax credits to foster job retention.
185.07   Declaration of estimated tax.
185.08   Credit for tax paid.
185.081   Reciprocity provision; credit for tax paid to other municipalities; other credits.
185.082   Refundable credit for  qualifying loss.
185.083   Credit for person working in Joint Economic Development District or Zone.
185.084   Credit for tax beyond statute for obtaining refund.
185.09   Annual return.
185.091   Annual return and payment of tax.
185.092   Return and payment of tax; individuals serving in combat zone.
185.093   Use of Ohio Business  Gateway; types of filings authorized.
185.094   Extension of time to file.
185.095   Amended returns.
185.096   Refunds.
185.10   Penalty, interest, fees, and charges.
185.11   Audit.
185.12   Rounding.
185.13   Authority and powers of the Tax Administrator.
185.131   Authority of Tax Administrator; administrative powers of the Tax Administrator.
185.132   Authority of Tax Administrator; compromise of claim and payment over time.
185.133   Authority of Tax Administrator; right to examine.
185.134   Authority of Tax Administrator; requiring identifying information.
185.14   Confidentiality.
185.15   Fraud.
185.16   Opinion of the Tax Administrator.
185.17   Assessment; appeal based on presumption of delivery.
185.18   Local Board of Tax Review; appeal to local Board of Tax Review.
185.19   Actions to recover; statute of limitations.
185.20   Adoption of rules.
185.40   Filing net profit taxes; election to be subject to provisions of chapter.
185.41   Definitions.
185.42   Applicability; taxable situs; apportionment.
185.43   RESERVED.
185.44   Information provided to Tax Administrators; confidentiality.
185.45   Filing of annual return; remittance; disposition of funds.
185.451   Electronic filing.
185.46   Consolidated returns.
185.47   Failure to pay tax.
185.48   Declaration of estimated taxes.
185.49   Additional penalties.
185.50   Assessments against taxpayer.
185.51   Refund applications.
185.52   Amended returns.
185.53   Examination of records and other documents and persons.
185.54   Credits.
185.55   Reckless violations; penalties.
185.97   Collection after termination of chapter.
185.98   Savings clause.
185.99   Violations; penalty.
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