183.01 Authority to levy tax; purposes of tax; rate.
183.011 Authority to levy tax.
183.012 Purposes and imposition of tax; rate.
183.013 Allocation of funds.
183.014 Statement of procedural history; state mandated changes to Municipal Income Tax.
183.02 Effective dates.
183.03 Definitions.
183.04 Income subject to tax for individuals.
183.041 Determining municipal taxable income for individuals.
183.04 Domicile.
183.043 Exemption for member or employee of general assembly and certain judges.
183.05 Collection at source.
183.051 Collection at source; withholding from qualifying wages.
183.052 Collection at source; occasional entrant.
183.053 Collection at source; video lottery terminals.
183.06 Income subject to net profit.
183.061 Determining municipal taxable income for taxpayers who are not individuals.
183.062 Net profit; income subject to net profit tax; alternative apportionment.
183.063 Consolidated Federal Income Tax return.
183.07 Declaration of estimated tax.
183.08 Credit for tax paid.
183.081 Credit for tax paid to another municipality-municipal contracts.
183.082 Refundable credit for qualifying loss.
183.083 Credit for person working in Joint Economic Development District or Zone.
183.084 Credit for tax beyond statute for obtaining refund.
183.09 Annual return.
183.091 Return and payment of tax.
183.092 Return and payment of tax; individuals serving in combat zone.
183.093 Use of Ohio Business Gateway; types of filings authorized.
183.094 Extension of time to file.
183.095 Amended returns.
183.096 Refunds.
183.10 Penalty, interest, fees, and charges.
183.11 Audit.
183.12 Rounding.
183.13 Authority and powers of the Tax Commissioner.
183.131 Authority of Tax Commissioner; administrative powers of the Tax Commissioner.
183.132 Authority of Tax Commissioner; compromise of claim and payment over time.
183.133 Authority of the Tax Commissioner; right to examine.
183.134 Authority of Tax Commissioner; requiring identifying information.
183.14 Confidentiality.
183.15 Fraud.
183.16 Opinion of the Tax Commissioner.
183.17 Assessment; appeal based on presumption of delivery.
183.18 Local Board of Tax Review; appeal to Local Board of Tax Review.
183.19 Actions to recover; statute of limitations.
183.20 Adoption of rules.
183.21 Landlord and tenant registration.
183.22 Filing net profit taxes; election to be subject to provisions of chapter.
183.23 Definitions.
183.24 Applicability; taxable situs; apportionment.
183.25 Information provided to tax administrators; confidentiality.
183.26 Filing of annual return; remittance; disposition of funds.
183.27 Electronic filing.
183.28 Consolidated returns.
183.29 Failure to pay tax.
183.30 Declaration of estimated taxes.
183.31 Additional penalties.
183.32 Assessments against taxpayer.
183.33 Refund applications.
183.34 Amended returns.
183.35 Examination of records and other documents and persons.
183.36 Credits.
183.37 Reckless violations; penalties.
183.97 Collection after termination of chapter.
183.98 Savings Clause.
183.99 Violations; penalty.
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718