EDITOR’S NOTE: Rules and Regulations of the Tax Administrator of the Village, promulgated and approved by the Board of Review under authority of this chapter, were confirmed by Council by Res. 1970-13, passed March 18, 1970. Copies may be obtained, at cost, from the Clerk of Council.
Ordinance 1971-23, passed May 19, 1971, authorized an Agreement for the establishment of a Regional Council of Governments and provided for the participation of the City in the Municipal Tax Collection Agency as set forth in such Agreement. Copies of Ordinance 1971-23 and of such Agreement may be obtained, at cost, from the Clerk of Council.
See Chapter 891 for Income Tax Effective January 1, 2016.
890.01 Levy of tax; purpose.
890.02 Definitions.
890.03 Rate and income taxable.
890.04 Effective period.
890.05 Determination of allocation of tax.
890.06 Sources of income not taxed.
890.07 Returns.
890.08 Payment of tax.
890.09 Interest and penalties.
890.10 Violations.
890.11 Limitation on prosecutions.
890.12 Failure to procure forms not excuse.
890.13 Collection of unpaid taxes and refunds of overpayments.
890.14 Tax credit.
890.15 Disbursement of receipts of tax collection.
890.16 Duties and authority of the Administrator.
890.17 Board of Review.
890.18 Declaration of legislative intent.
890.19 Collection of tax after termination of chapter.
890.20 Contractors to register with Tax Administrator.
890.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, Secs. 3, 5, Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718