CHAPTER 181
Income Tax
181.01   Definitions.
181.02   Imposition of tax.
181.021   Additional tax.
181.03   Allocation of net profits.
181.04   Net operating losses.
181.05   Levy of tax.
181.06   Return and payment of tax.
181.07   Amended returns and refunds for overpayment.
181.08   Collection at source.
181.09   Declarations.
181.10   Reserved.
181.11   Investigative powers of the Finance Director or his delegate.
181.12   Tax Information Confidential.
181.13   Board of Review
181.14   Collection of unpaid taxes.
181.15   Credits for other municipal taxes.
181.16   Exemptions.
181.17   Deductions.
181.18   Contract Provisions.
181.19   Interest and Penalties.
181.20   Allocation of Funds.
181.21   Reserved.
181.22   Reports and Informational Returns.
181.23   Severability.
181.24   Duty to Retain Records.
181.25   Effective Date of Taxation
181.99   Penalties.
 
CROSS REFERENCES
Payroll deductions - see Ohio R. C. 9.42
Municipal income taxes - see Ohio R. C. 718
State income tax - see Ohio R. C. 5747
Income tax effective January 1, 2016 - see ADM. Ch. 182
Admissions tax - see ADM. Ch. 183