Section
General Provisions
32.001 Authority to levy tax
32.002 Purpose of tax; rate
32.003 Allocation of funds
32.004 Statement of procedural history; state mandated changes to municipal income tax
32.005 Conflict of law
32.006 Definitions
Income Subject to Tax for Individuals
32.020 Determining municipal taxable income for individuals
32.021 Domicile
32.022 Exemption for member or employee of general assembly and certain judges
Collection at Source
32.035 Withholding from qualifying wages
32.036 Occasional entrant
32.037 Casino and video lottery terminals
Income Subject to Net Profit Tax
32.050 Determining tax for taxpayers who are not individuals
32.051 Net profit; income subject to net profit tax; alternative apportionment
32.052 Consolidated federal income tax return
32.053 Tax credit for businesses that foster new jobs in the state
32.054 Tax credits to foster job retention
32.055 Declaration of estimated tax
Credit for Tax Paid
32.070 Credit for tax paid to another municipality
32.071 Refundable credit for qualifying loss
32.072 Credit for person working in joint economic development district or zone
32.073 Credit for tax beyond statute for obtaining refund
Annual Return
32.085 Return and payment of tax
32.086 Return and payment of tax; individuals serving in combat zone
32.087 Use of Ohio Business Gateway; types of filings authorized
32.088 Extension of time to file
32.089 Amended returns
32.090 Refunds
32.091 Penalty, interest, fees, and charges
32.092 Audit
32.093 Rounding
Authority and Powers of the Tax Administrator
32.105 Authority and powers
32.106 Compromise of claim and payment over time
32.107 Right to examine
32.108 Requiring identifying information
32.109 Confidentiality
32.110 Fraud
32.111 Opinion of the Tax Administrator
32.112 Assessment; appeal based on presumption of delivery
32.113 Local Board of Tax Review; appeal to Board
32.114 Actions to recover; statute of limitations
32.115 Adoption of rules
32.116 Landlord reporting of tenant information
32.117 Collection after termination of ordinance
32.118 State law adopted
32.999 Penalty