EDITOR’S NOTE: Ordinance 11-79, passed May 14, 1979, adopted rules and regulations for the enforcement of this chapter, the same having been promulgated by the Administrator pursuant to Section 880.08. Copies of such rules and regulations may be obtained, at cost, at the Municipal Building. Ordinance 15-53E, passed December 7, 2015, amended the title of Chapter 880 from "Earned Income Tax" to "Earned Income Tax Effective for Tax Years 2015 and Prior".
880.01 Purpose.
880.02 Effective period.
880.03 Definitions.
880.04 Imposition and rate of tax; taxable income; consolidated returns.
880.05 Mandatory filing of return; payment of tax.
880.06 Collection at source.
880.07 Declarations of income.
880.08 Duties of Administrator.
880.09 Investigative powers of the Administrator; confidential information.
880.10 Interest and penalties on unpaid tax.
880.11 Collection of unpaid taxes; refunds.
880.12 Board of Review.
880.13 Collection of tax after effective period.
880.14 Separability.
880.15 Violations.
880.99 Penalty.
CROSS REFERENCES
Authority to tax - see Ohio Const. Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Income Tax Administrator - see ADM. Ch. 224