CHAPTER 191
Income Tax
191.01   Purpose.
191.02   Definitions.
191.03   Imposition of income tax.
191.04   Determination of allocation of tax.
191.05   Exemptions.
191.06   Returns.
191.07   Payment of tax, collection at source, and declarations.
191.08   Interest and penalties.
191.09   Collection of unpaid taxes and refunds of overpayments.
191.10   Credit for tax paid to another municipality.
191.11   Disbursement of receipts of tax collection.
191.12   Duties and investigative powers of the Administrator.
191.13   Reserved.
191.14   Reserved.
191.15   Board of Review.
191.16   Other provisions.
 
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
Limit on rate of taxation - see CHTR. 15.02