EDITOR’S NOTE: By Ordinance 77-10, as amended, Council also adopted rules and regulations for the administration of the income tax ordinance. Please see the Tax Clerk for a copy of these rules.
181.01 Purpose.
181.02 Definitions.
181.03 Imposition of tax.
181.04 Effective period.
181.05 Return and payment of tax.
181.06 Collection at source.
181.07 Declarations.
181.08 Reciprocity; credit for tax paid to other municipalities.
181.09 Tax Clerk; duties.
181.10 Investigative powers of the Tax Clerk; penalty for divulging confidential information.
181.11 Interest and penalties.
181.12 Collection of unpaid taxes and refunds of overpayments.
181.13 Violations; penalties.
181.14 Allocation of funds.
181.15 Board of Review.
181.16 Applicability.
181.17 Savings clause.
181.18 Exemptions.
181.19 Collection of tax after termination of chapter.
181.20 Landlord reporting.
CROSS REFERENCES
Taxation generally - see CHTR. Art. VIII
Municipal income taxes - see Ohio R.C. Ch. 718