CHAPTER 181
Income Tax
181.01   Definitions.
181.011   Domicile
181.012   Worksite locations/withholding.
181.02   Imposition of tax.
181.03   Effective date.
181.04   Reciprocity provision; credit for tax paid to other municipalities; other credits.
181.05   Administration.
181.06   Investigative powers of Fiscal Officer; penalty for divulging confidential information.
181.07   Interest and civil penalties.
181.08   Violations.
181.09   Allocation of funds.
181.10   Assessments; appeal rights; Board of Tax Review.
181.11   Applicability.
181.12   Severability.
181.13   Income not subject to tax.
181.14   Refunds.
181.15   Annual return and payment of tax.
181.16   Contractor compliance.
181.17   Exemptions from filing annual tax returns.
181.18   Collection at source; withholding by employer.
181.18.1   Collection at source: landlord provisions.
181.18.2   Collection at source; winnings from casino, sports gaming facility or video lottery terminal.
181.19   Declarations.
181.20   Records to be kept by employers and taxpayer.
181.21   Income Tax Fund.
181.22   Collection of unpaid taxes; civil litigation-criminal prosecution.
181.23   Identification required.
181.24   Savings clause; compliance with State law.
 
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, Sec. 8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718