193.01 Purpose of levy of income tax.
193.02 Definitions.
193.03 Administrator.
193.04 Association.
193.05 Board of Review.
193.06 Business.
193.07 Corporation.
193.08 Employee.
193.09 Employer.
193.10 Fiscal year.
193.11 Gross receipts.
193.12 Net profits.
193.13 Nonresident.
193.14 Nonresident unincorporated business entity.
193.14.1 Pass-through entity.
193.15 Person.
193.16 Place of business.
193.17 Resident.
193.18 Resident unincorporated business entity.
193.19 Taxable income.
193.20 Taxable year.
193.21 Taxpayer.
193.22 Rate and income taxable.
193.23 Effective period.
193.24 Method of determination of apportionment of tax.
193.25 Sales made in the City.
193.26 Total apportionment.
193.27 Rentals.
193.28 Operating loss carry-forward.
193.29 Sources of income not taxed.
193.30 When return required to be made.
193.31 Form and content of return.
193.32 Extension of time for filing returns.
193.33 Consolidated returns.
193.34 Amended returns.
193.35 Payment of tax on filing of return.
193.36 Collection at source.
193.37 Declarations of income.
193.38 Filing of declaration.
193.39 Form of declaration.
193.40 Payment to accompany declaration.
193.41 Annual return.
193.42 Interest on unpaid tax.
193.43 Penalties on unpaid tax; failure to file.
193.44 Exceptions.
193.45 Abatement of interest and penalty.
193.46 Violations.
193.47 Limitation on prosecution.
193.48 Failure to procure forms not excuse.
193.49 Collection of unpaid taxes and refunds of overpayments.
193.50 Refunds of taxes erroneously paid.
193.51 Amounts of less than one dollar.
193.52 Tax credit.
193.53 Claim for credit. (Repealed)
193.54 Disbursement of receipts of tax collection; disbursement of funds collected.
193.55 Duty of the Administrator to receive tax imposed.
193.56 Duty to enforce collection.
193.57 Authority to make and enforce regulations.
193.58 Authority to arrange installment payments.
193.59 Authority to determine amount of tax due.
193.60 Authority to make investigations.
193.61 Authority to compel productions of records.
193.62 Refusal to produce records.
193.63 Confidential nature of information obtained.
193.64 Taxpayer required to retain records.
193.65 Authority to contract for central collection facilities.
193.66 Board of Tax Appeals.
193.67 Duty to approve regulations and to hear appeals.
193.68 Right of appeal.
193.69 Severability.
193.70 Collection of tax after termination of chapter.
193.71 Failure to collect and pay over tax; attempt to evade or defeat tax.
193.72 Tenant information reports by landlords.
193.73 Allowance of unreimbursed employee business expenses.
193.74 Contractor and subcontractor income tax registration.
193.99 Penalty.
CROSS REFERENCES
Director of Finance - see CHTR. Art. IV, § 4
Board of Tax Appeals - see CHTR. Art. IV, § 13
Limitation on rate of taxation - see CHTR. Art. V, § 3
Power to levy income tax - see Ohio Const. Art. XIII, § 3
Municipal income taxes - see Ohio R.C. Ch. 718
Assistant Director of Finance-Tax Administrator - see ADM. 145.07
For the purposes of this chapter, the terms, phrases, words and their derivations shall have the meanings given in the next succeeding sections of this chapter. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 1966-104. Passed 12-30-66.)
“Board of Review” means the Board of Tax Appeals created by Article IV, Section 13 of the City Charter and constituted as provided in Section 193.66.
(Ord. 1971-8. Passed 1-25-71.)
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