EDITOR'S NOTE: Continuation of the authority to tax a shareholder's distributive share of the net profits of an "S" corporation to the same extent currently permitted by the Village was approved by the voters on November 2, 2004.
880.01 Authority to levy tax; purpose of tax.
880.02 Definitions.
880.03 Imposition of tax.
880.04 Collection at source.
880.05 Annual return; filing.
880.06 Credit for tax paid to other municipalities.
880.07 Estimated taxes.
880.08 Rounding of amounts.
880.09 Requests for refunds.
880.10 Second municipality imposing tax after time period allowed for refund.
880.11 Amended returns.
880.12 Limitations.
880.13 Audits.
880.14 Service of assessment.
880.15 Administration of claims.
880.16 Tax information confidential.
880.17 Fraud.
880.18 Interest and penalties.
880.19 Authority of Tax Administrator; verification of information.
880.20 Request for opinion of the Tax Administrator.
880.21 Board of Tax Review.
880.22 Authority to create rules and regulations.
880.23 Rental and leased property.
880.24 Savings clause.
880.25 Collection of tax after termination of chapter.
880.26 Adoption of CCA rules and regulations.
880.99 Penalty.
CROSS REFERENCES
Power to tax - see Ohio Const., Art. XVIII, Sec. 3
Limitation on rate of taxation – see CHTR. Sec. 11.01
Payable deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718