CHAPTER 775
Earned Income Tax
   EDITOR’S NOTE: Chapter 775 remains in full force and effect through the end of the tax year 2015. See Chapter 776 for income tax in force from and after January 1, 2016.
775.01   Purpose; levy of tax.
775.02   Definitions.
775.03   Rate; taxable income.
775.04   Effective period.
775.05   Method of determination.
775.06   Sales made in the Municipality defined.
775.07   Business allocation percentage.
775.08   Rentals.
775.09   Operating loss-carry forward.
775.10   Nontaxable income.
775.11   Date of filing return.
775.12   Form and content of return.
775.13   Extension of time for filing returns.
775.14   Consolidated returns.
775.15   Amended returns.
775.16   Payment of tax on filing of return.
775.17   Collection at source.
775.18   Declarations of income.
775.19   Date of filing.
775.20   Form of declaration.
775.21   Payments.
775.22   Annual returns.
775.23   Interest.
775.24   Penalties for unpaid taxes; exceptions.
775.25   Abatement of interest and penalties.
775.26   Violations.
775.27   Limitation on prosecution.
775.28   Failure to procure forms.
775.29   Recovery of unpaid taxes.
775.30   Taxes erroneously paid.
775.31   Amounts not collected.
775.32   Tax credits.
775.33   Disbursement of funds.
775.34   Receipt of taxes.
775.35   Enforcement of payment; records.
775.36   Enforcement; rules and regulations.
775.37   Installment payments.
775.38   Failure to file returns; incorrect returns.
775.39   Investigations.
775.40   Examination; production of records.
775.41   Refusal to produce records.
775.42   Confidentiality of information.
775.43   Retention of records by taxpayers.
775.44   Central collection.
775.45   Board of Review.
775.46   Approval of rules and regulations; appeals; alternate methods of allocation.
775.47   Right of appeal.
775.48   Separability.
775.49   Collection of tax after termination of chapter.
775.50   Registration of contractor and subcontractor.
775.51   Contractor registration.
775.52   Application for registration.
775.53   Registration denial; renewal.
775.54   Interpretation.
775.99   Penalty.
CROSS REFERENCES
         Power to levy income tax - see Ohio Const. XVIII, Sec. 3
         Taxation generally - see CHTR. Art. VIII
         Payroll deductions - see Ohio R.C. 9.42
         Municipal income taxes - see Ohio R.C. Ch. 718