EDITOR'S NOTE: Resolution 4255, passed May 15, 2007, authorizes the City Manager to contract with the Regional Income Tax Agency relative to the collection of the Oxford Income Tax.
181.01 Purpose.
181.02 Definition.
181.03 Imposition of tax.
181.04 Effective period.
181.05 Return and payment of tax.
181.06 Collection at source.
181.07 Declarations.
181.08 Duties of the Tax Administrator.
181.09 Investigative powers of the Tax Administrator; penalty for divulging confidential information.
181.10 Interest and penalties.
181.11 Collection of unpaid taxes and refunds of overpayments.
181.12 Violations and penalties.
181.13 Board of Review.
181.14 Credit for tax paid another municipality.
181.15 Allocation of funds.
181.16 Reserved.
181.17 Requirements for Joint Economic Development Districts.
181.18 Savings clause.
CROSS REFERENCES
Power to levy - see Ohio Const. Article XVIII, 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718