CHAPTER 192
Income Tax Chapter Effective January 1, 2016
192.01   Authority to levy tax; purpose of tax.
192.02   Definitions.
192.03   Imposition of tax.
192.04   Collection at source.
192.05   Annual return; filing.
192.06   Credit for tax paid to other  municipalities.
192.07   Estimated taxes.
192.08   Rounding of amounts.
192.09   Requests for refunds.
192.10   Second municipality imposing tax after time period allowed for refund.
192.11   Amended returns.
192.12   Limitations.
192.13   Audits.
192.14   Service of assessment.
192.15   Administration of claims.
192.16   Tax information confidential.
192.17   Fraud.
192.18   Interest and penalties.
192.19   Authority of Tax Administrator; verification of information.
192.20   Request for opinion of the  Tax Administrator.
192.21   Board of Tax Review.
192.22   Authority to create rules and regulations.
192.23   Rental and leased property.
192.24   Savings clause.
192.25   Collection of tax after  termination of ordinance.
192.26   Adoption of RITA rules and regulations.
192.27   Distribution of receipts.
192.99   Violations; penalties.
CROSS REFERENCES
         Payroll deductions - see Ohio R.C. 9.42
         Municipal income taxes - see Ohio R.C. Ch. 718
         State income tax - see Ohio R.C. Ch. 5747