Section
880.01 Authority to Levy Tax; Purposes of Tax; Rate
880.011 Authority to levy tax
880.012 Purposes of tax; rate
880.013 Allocation of funds
880.014 Statement of procedural history; state mandated changes to municipal income tax
880.02 Effective date
880.03 Definitions
880.04 Income Subject to Tax for Individuals
880.041 Determining municipal taxable income for individuals
880.042 Domicile
880.043 Exemption for member or employee of General Assembly and certain judges
880.05 Collection at Source
880.051 Collection at source; withholding from qualifying wages
880.052 Collection at source; occasional entrant
880.06 Income Subject to Net Profit Tax
880.061 Determining municipal taxable income for taxpayers who are not individuals
880.062 Net profit; income subject to net profit tax; alternative apportionment
880.063 Consolidated federal income tax return
880.064 Tax credit for businesses that foster new jobs in Ohio
880.065 Tax credits to foster job retention
880.07 Declaration of estimated tax
880.08 Credit for Tax Paid
880.081 Credit for tax paid to another municipality
880.082 Refundable credit for qualifying loss
880.083 Credit for person working in joint economic development district or zone
880.084 Credit for tax beyond statute for obtaining refund
880.09 Annual Return
880.091 Return and payment of tax
880.092 Return and payment of tax; individuals serving in combat zone
880.093 Use of Ohio Business Gateway; types of filings authorized
880.094 Extension of time to file
880.095 Amended returns
880.096 Refunds
880.10 Penalty, interest, fees and charges
880.11 Audit
880.12 Rounding
880.13 Authority and Powers of the Tax Administrator
880.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
880.132 Authority of Tax Administrator; compromise of claim and payment over time
880.133 Authority of Tax Administrator; right to examine
880.134 Authority of Tax Administrator; requiring identifying information
880.14 Confidentiality
880.15 Fraud
880.16 Opinion of the Tax Administrator
880.17 Assessment; appeal based on presumption of delivery
880.18 Local Board of Tax Review; appeal to Local Board of Tax Review
880.19 Actions to recover; statute of limitations
880.20 Adoption of rules
880.21 Duties of the Tax Administrator
880.22 Reporting of rental units
880.25 Gateway registration
880.97 Collection after termination of chapter
880.98 Savings clause
880.99 Violations; penalty
Cross-reference:
Tax Commissioner/Deputy Treasurer, see § 224.02
Tax exemption of urban renewal property, see § 1232.09
Statutory reference:
Municipal income taxes, see Ohio R.C. Chapter 718
Payroll deductions, see Ohio R.C. 9.42