880.01 Purpose.
880.02 Definitions.
880.03 Levy of tax.
880.04 Effective period.
880.05 Allocation of tax.
880.06 Definition of “sales made in the City.”
880.07 Total allocation.
880.08 Rental income.
880.09 Operating loss carry-forward.
880.10 Exemptions; source of income not taxed.
880.11 Date of returns.
880.12 Form and content of return.
880.13 Extension of time for filing returns.
880.14 Consolidated returns.
880.15 Amended returns.
880.16 Payment of tax on filing return.
880.17 Collection at source.
880.18 Declaration of estimated income.
880.19 Filing of declaration.
880.20 Form of declaration.
880.21 Payment accompanying declaration.
880.22 Annual return.
880.23 Extension of time.
880.24 Interest on unpaid tax.
880.25 Penalties on unpaid tax.
880.26 Exceptions.
880.27 Abatement of interest and penalty.
880.28 Violations.
880.29 Limitation on prosecution.
880.30 Failure to procure forms barred as excuse.
880.31 Collection procedures; unpaid taxes treated as other debts.
880.32 Refunds of taxes erroneously paid.
880.33 Collection; refund of amounts of less than one dollar.
880.34 Resident subject to tax elsewhere.
880.35 Claim for credit.
880.36 Disbursement of receipts of tax.
880.37 Duty of Administrator to receive tax, keep records.
880.38 Duty of Administrator to enforce collection.
880.39 Authority of Administrator to make and enforce regulations.
880.40 Authority of Administrator to arrange installment payments.
880.41 Authority of Administrator to determine amount due.
880.42 Authority of Administrator to investigate.
880.43 Authority of Administrator to compel production of records.
880.44 Refusal to produce records.
880.45 Confidential nature of information obtained.
880.46 Taxpayer required to retain records.
880.47 Authority to contract for services of the central collection agency.
880.48 Assignment of duties; authority of the Administrator.
880.49 Board of Review.
880.50 Duty to approve regulations and hear appeals.
880.51 Right of appeal.
880.52 Separability.
880.53 Effective period.
880.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Oho R.C. Ch. 718
Income Tax Administrator - see ADM. Ch. 236
Income tax rate or credit change - see CHTR. Sec. 8.01(A)