Section
General Provisions
37.001 Income tax increase
37.002 Motor vehicle license tax
Lodging Tax
37.015 Long title, purpose and enactment
37.016 Definitions
37.017 Imposition of tax
37.018 Payment of tax
37.019 Tax to be separately stated and charged
37.020 Refusal to pay tax; false information
37.021 Transient occupancy registration certificates
37.022 Records; inspection
37.023 Manner of filing returns
37.024 Refunds
37.025 Duties of the Tax Commissioner
37.026 Investigative powers of Tax Commissioner; confidential information
37.027 Failure to collect and report tax; determination by Tax Commissioner
37.028 Board of Review
37.029 Interest and surcharge
37.030 Actions to collect; time limitations
37.031 Violations
37.032 Collection of tax after termination
Municipal Income Tax
Part I: Authority to Levy Tax; Purposes of Tax; Rate
37.045 Authority to levy tax
37.046 Purposes of tax; rates
37.047 Allocation of funds
37.048 Effective date
Part II: Definitions
37.060 Definitions
Part III: Income Subject to Tax for Individuals
37.075 Determining municipal taxable income for individuals
37.076 Domicile
37.077 Exemption for member or employee of General Assembly and certain judges
Part IV: Collection at Source
37.090 Collection at source; withholding from qualifying wage
37.091 Collection at source; occasional entrant
37.092 Collection at source; casino and VLT
Part V: Income Subject to Net Profits Tax
37.105 Determining municipal taxable income for taxpayers who are not individuals
37.106 Net profit; income subject to net profits tax; alternative apportionment
37.107 Consolidated federal income tax return
37.108 Tax credit for businesses that foster new jobs in the state
37.109 Tax credits to foster job retention
37.110 Declaration of estimated tax
Part VI: Credit for Tax Paid
37.125 Residents subject to income tax in other municipalities
37.126 Refundable credit for qualifying loss
37.127 Credit for person working in joint economic development district or zone
37.128 Credit for tax beyond statute for obtaining refund
Part VII: Annual Return
37.140 Return and payment of tax
37.141 Return and payment of tax; individuals serving in combat zone
37.142 Use of Ohio Business Gateway; types of filings authorized
37.143 Extension of time to file
37.144 Amended returns
37.145 Refunds
Part VIII: Penalty, Interest, Fees and Charges
37.160 Penalty, interest, fees and charges
Part IX: Audit and Rounding
37.175 Audit
37.176 Rounding
Part X: Authority and Powers of the Tax Administrator
37.190 Authority of Tax Administrator; administrative powers of the Tax Administrator
37.191 Authority of Tax Administrator; compromise of claim and payment over time
37.192 Authority of Tax Administrator; right to examine
37.193 Authority of Tax Administrator; requiring identifying information
Part XI: Miscellaneous Provisions
37.205 Confidentiality
37.206 Fraud
37.207 Opinion of Tax Administrator
37.208 Assessment; appeal based on presumption of delivery
37.209 Local Board of Tax Review; appeal to Local Board of Tax Review
37.210 Actions to recover; statute of limitations
37.211 Adoption of rules
37.212 Collection after termination of subchapter
37.999 Penalty