EDITOR’S NOTE: By Ordinance O-05-073, passed December 21, 2005, Council adopted Income Tax Rules and Regulations to be used in conjunction with the administration and enforcement of the Income Tax Ordinance.
181.01 Definitions.
181.02 Imposition of tax.
181.03 Determination of income subject to tax.
181.04 Effective date.
181.05 Return and payment of tax.
181.06 Collection at source; withholding by employer.
181.07 Declarations; estimated tax payments.
181.08 Credit for tax paid to another municipality.
181.09 Powers and duties of the Clerk-Treasurer and Income Tax Clerk; Department of Taxation.
181.10 Investigations; confidentiality of information.
181.11 Allocation of funds. (Repealed)
181.12 Board of Review; appeals.
181.13 Applicability of chapter.
181.14 Exemptions.
181.15 Refunds.
181.16 Effective period.
181.17 Interest and civil penalties.
181.18 Collection of unpaid taxes; refunds of overpayments; civil litigation; statute of limitations.
181.19 Violations.
181.20 Failure to obtain forms.
181.21 Separability.
181.22 Property owners of rental or leased property to provide a quarterly report of the names and addresses of tenants.
181.99 Criminal penalties; limitation of actions.
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718