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183.0101 Purpose of levy of income tax.
183.0304 Board of Review.
183.0309 Fiscal year.
183.0309.1 Generic Form.
183.0310 Gross receipts.
183.0311 Net profits.
183.0313 Nonresident unincorporated business entity.
183.0315 Place of business.
183.0317 Resident unincorporated business entity.
183.0318 Taxable income.
183.0319 Taxable year.
IMPOSITION OF INCOME TAX
183.0501 Rate and income taxable.
183.0502 Effective period.
DETERMINATION OF ALLOCATION OF TAX
183.0701 Method of determination.
183.0702 Sales made in the Village.
183.0703 Total allocation.
183.0705 Operating loss carry-forward.
183.0901 Sources of income not taxed.
183.1101 Time of filing return.
183.1102 Form and content of return.
183.1103 Extension of time for filing returns.
183.1104 Consolidated returns.
183.1105 Amended returns.
PAYMENT OF TAX
183.1301 Payment of tax on filing of returns.
183.1302 Collection at source.
183.1303 Declarations of income not collected at source.
183.1304 Filing of declaration.
183.1305 Form of declaration.
183.1306 Payment to accompany declaration.
183.1307 Annual return.
183.1308 Time for filing.
INTEREST AND PENALTIES
183.1501 Interest on unpaid tax.
183.1502 Penalties on unpaid tax.
183.1504 Abatement of interest and penalty.
183.1506 Limitation on prosecution.
183.1507 Failure to procure forms not excuse.
COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS
183.1701 Unpaid taxes recoverable as other debts.
183.1702 Refunds of taxes erroneously paid.
183.1703 Amounts of less than one dollar.
183.1902 Tax credit.
DISBURSEMENT OF RECEIPTS OF TAX COLLECTION
183.2101 Disbursement of funds collected.
DUTIES AND AUTHORITY OF THE ADMINISTRATOR
183.2301 Duty to receive tax imposed.
183.2302 Duty to enforce collection.
183.2303 Authority to make and enforce regulations.
183.2304 Authority to arrange installment payments.
183.2305 Authority to determine amount of tax due.
183.2306 Authority to make investigations.
183.2307 Authority to compel productions of records.
183.2308 Refusal to produce records.
183.2309 Confidential nature of information obtained.
183.2310 Taxpayer required to retain records.
183.2311 Authority to contract for central collection facilities.
183.2312 Assignment of duties and authority of the Administrator.
BOARD OF REVIEW
183.2501 Membership; procedure.
183.2502 Board to approve regulations and to hear appeals.
183.2503 Right of appeal.
183.2701 Declaration of legislative intent.
183.2702 Collection of tax after termination of chapter.
Power to levy - see Ohio Const., Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718