CHAPTER 181
Earned Income Tax
   EDITOR’S NOTE: By Ordinance 01-74AC CMS, passed September 17, 2001, Council authorized the City Manager and Finance Director to enter into an agreement with the Regional Income Tax Agency for the administration of the income tax laws of the City and the collection of income taxes.
181.01   Definitions.
181.02   Purpose; imposition of tax.
181.03   Effective period.
181.04   Return and payment of tax.
181.05   Collection at source.
181.06   Declarations.
181.07   Credit for tax paid to other municipalities.
181.08   Duties of the Finance Director and City Treasurer.
181.09   Investigative powers of the Finance Director.
181.10   Interest and penalties.
181.11   Collection of unpaid taxes.
181.12   Violations; penalty.
181.13   Allocation of funds.
181.14   Board of Review.
181.15   Savings clause.
181.16   Exemptions.
181.17   Collection of tax after termination of chapter.
181.18   Rules and regulations.
 
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718