EDITOR’S NOTE: See Chapter 184 for income tax effective January 1, 2016.
181.01 Purpose of levy of income tax.
181.02 Definitions.
181.03 Imposition of tax.
181.04 Effective period.
181.05 Determination of allocation of tax.
181.06 Sales made in the City.
181.07 Total allocation.
181.08 Rentals.
181.09 Operating loss; carry-forward.
181.10 Sources of income not taxed.
181.11 When return required to be made.
181.12 Form and content.
181.13 Extension of time for filing.
181.14 Consolidated returns.
181.15 Amended returns.
181.16 Payment of tax on filing of return.
181.17 Collection at source.
181.18 Declaration of income.
181.19 Filing of declaration.
181.20 Form of declaration.
181.21 Payment to accompany declaration.
181.22 Annual return.
181.23 Interest on unpaid tax.
181.24 Penalties on unpaid tax and unfiled returns or declarations.
181.25 Exceptions.
181.26 Abatement of interest and penalty.
181.27 Violations.
181.28 Limitation on prosecution.
181.29 Failure to procure forms not excused.
181.30 Unpaid taxes recoverable as other debts.
181.31 Refunds of taxes erroneously paid.
181.32 Amounts of less than one dollar.
181.33 Nonresident taxpayer relief and reciprocity provision.
181.34 Tax credit.
181.35 Claim of credit.
181.36 Disbursement of funds collected.
181.37 Duties of the Administrator.
181.38 Authority to make and enforce regulations.
181.39 Authority to arrange installment payments.
181.40 Authority to determine amount of tax due.
181.41 Authority to make investigations.
181.42 Authority to compel productions of records.
181.43 Refusal to produce records.
181.44 Confidential nature of information obtained.
181.45 Taxpayer required to retain records.
181.46 Authority to contract for central collection facilities.
181.47 Board of Review established.
181.48 Board to approve regulations and to hear appeals.
181.49 Severability.
181.51 Tenant identification statement.
181.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII §8
Limitation on the rate of taxation - see CHTR. Art. XII
Payroll deductions - see Ohio R. C. 9.42
Municipal income taxes - see Ohio R. C. Ch. 718