CHAPTER 880
Municipal Income Tax (Effective Beginning January 1, 2016)

Authority to Levy Tax;
Purposes of Tax; Rate

880.01   Authority to levy tax.

880.02   Purposes of tax; rate.

880.03   Allocation of funds.

880.04   Statement of procedural history; State mandated changes to Municipal income tax.

880.05   Effective date.

880.06   Definitions.

Income Subject to Tax for Individuals

880.07   Determining Municipal taxable income for individuals.

880.08   Domicile.

880.09   Exemption for member or employee of general assembly and certain judges.

Collection at Source

880.10   Collection at source; withholding from qualifying wages.

880.11   Collection at source; occasional entrant.

880.12   Collection at source; casino and VLT.

Income Subject to Net Profit Tax

880.13   Determining Municipal taxable income for taxpayers who are not individuals.

880.14   Net profit; income subject to net profit tax; alternative apportionment.

880.15   Consolidated Federal income tax return.

880.16   Tax credit for businesses that foster new jobs in Ohio.

880.17   Tax credits to foster job retention.

880.18   Declaration of estimated tax.

Credit for Tax Paid

880.19   Credit for tax paid to another city.

880.20   Refundable credit for qualifying loss.

880.21   Credit for person working in joint economic development district or zone.

880.22   Credit for tax beyond statute for obtaining refund.

Annual Return

880.23   Return and payment of tax.

880.24   Return and payment of tax; individuals serving in combat zone.

880.25   Use of Ohio Business Gateway; types of filings authorized.

880.26   Extension of time to file.

880.27   Amended returns.

880.28   Refunds.

880.29   Penalty, interest, fees and charges.

880.30   Audit.

880.31   Rounding.

Authority and Powers
of the Tax Administrator

880.32   Authority of Tax Administrator; administrative powers of the Tax Administrator.

880.33   Authority of Tax Administrator; compromise of claim and payment over time.

880.34   Authority of Tax Administrator; right to examine.

880.35   Authority of Tax Administrator; requiring identifying information.

880.36   Confidentiality.

880.37   Fraud.

880.38   Opinion of the Tax Administrator.

880.39   Assessment; appeal based on presumption of delivery.

880.40   Local Board of Tax Review; appeal to Local Board of Tax Review.

880.41   Actions to recover; statute of limitations.

880.42   Adoption of rules.

880.43   Mandatory registration.

880.44   Collection after termination of chapter.

880.45   Savings clause.

880.46   Election to be subject to R.C. §§ 718.80 to 718.95.

880.99   Violations; penalty.