Section
General Provisions
36.01 Designation of depositories for active monies for deposit in public depositories; guidelines for unclaimed funds and outstanding bills
36.02 Admission tax
36.03 Adoption of R.C. Income Tax Code
36.04 Income tax distribution
Income Taxation
36.15 Purpose
36.16 Definitions
36.17 Imposition of tax
36.18 Effective period of tax
36.19 Mandatory registration
36.20 Mandatory filing
36.21 Return and payment of tax
36.22 Collection at source
36.23 Declarations
36.24 Duties of the City Auditor
36.25 Investigative powers of the City Auditor; penalty for divulging confidential information
36.26 Interest and penalties
36.27 Collection of unpaid taxes and refunds of overpayment
36.28 Violations; penalties
36.29 Board of review
36.30 Allocation of funds
36.31 Collection of tax after termination of ordinance
Lodging Excise Tax
36.45 Definitions
36.46 Application of lodging tax
36.47 Exemptions
36.48 Prohibition against false evidence of tax-exempt status
36.49 Tax to be separately stated and charged
36.50 Registration
36.51 Reporting and permitting
36.52 Delinquency penalty and interest
36.53 Records, inspection, destruction, auditing procedures
36.54 Unlawful to prohibit inspection
36.55 Failure to collect and report tax; determination of tax by City Auditor
36.56 Appeal
36.57 Actions to collect
36.58 Violations
36.59 Refunds
36.60 Money received, where credited
36.61 Additional rules and regulations