Section
Income Tax
36.01 Purpose
36.02 Definitions
36.03 Imposition of tax
36.04 Effective period
36.05 Return and payment of tax
36.06 Collection at source
36.07 Declarations
36.08 Duties of administrator
36.09 Investigative powers of the administrator; penalty for divulging confidential information
36.10 Interest and penalties
36.11 Collection of unpaid taxes and refunds of overpayments
36.12 Board of Review
36.13 Use of funds
36.14 Relief and reciprocity provisions
36.15 Exclusions from taxation
36.16 Collection of tax after termination of ordinance
36.17 Savings clause
36.99 Violations; penalties
Statutory reference:
Municipal income taxes, see R.C. Ch. 718