CHAPTER 192
Income Tax Regulations Effective Beginning January 1, 2016

   EDITOR’S NOTE: Chapter 192 was originally adopted by Ord. 27-15, effective for tax years beginning on or after January 1, 2016. The current, revised version of Chapter 192 was adopted by Ord. 4-19, effective for tax years beginning on or after January 1, 2018.

192.01   Authority to levy tax; purpose of tax.

192.02   Definitions.

192.03   Imposition of tax.

192.04   Collection at source.

192.05   Annual return; filing.

192.06   Credit for tax paid to other municipalities.

192.07   Estimated taxes.

192.08   Rounding of amounts.

192.09   Requests for refunds.

192.10   Second municipality imposing tax after time period allowed for refund.

192.11   Amended returns.

192.12   Limitations.

192.13   Audits.

192.14   Service of assessment.

192.15   Administration of claims.

192.16   Tax information confidential.

192.17   Fraud.

192.18   Interest and penalties.

192.19   Authority of Tax Administrator; verification of information.

192.20   Request for opinion of the Tax Administrator.

192.21   Board of Tax Review.

192.22   Authority to create rules and regulations.

192.23   Reserved.

192.24   Savings clause.

192.25   Collection of tax after termination of chapter.

192.26   Adoption of RITA rules and regulations.

192.27   Election to be subject to Ohio R.C. 718.80 to 718.95.

192.99   Violations; penalties.