EDITOR'S NOTE: See Chapter 182 for Income Tax Effective January 1, 2016.
181.01 Purpose.
181.02 Definitions.
181.03 Rate and income taxable.
181.04 Effective period.
181.05 Determination of allocation of tax.
181.06 Exemptions.
181.07 Return.
181.08 Payment.
181.09 Collection at source; manager’s obligation.
181.10 Declarations.
181.11 Interest and penalties.
181.12 Violations; penalties.
181.13 Collection of unpaid taxes; refunds of overpayments.
181.14 Disbursement of funds collected.
181.15 Duties and authority of Clerk-Treasurer.
181.16 Investigative powers; penalty for divulging confidential information.
181.17 Authority to contract for central collection facilities.
181.18 Board of Review.
181.19 Severability; declaration of legislative intent.
181.20 Collection of tax after termination of chapter.
181.21 Tax Administrator.
181.22 Credit for tax paid to other municipalities.
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