185.01 Purpose.
185.02 Definitions.
185.03 Rate and income taxable.
185.04 Effective period.
185.05 Determination of allocation of tax.
185.06 Exemptions.
185.07 Returns.
185.08 Payment of tax.
185.09 Interest and penalties.
185.10 Violations.
185.11 Collection of unpaid taxes and refunds of overpayment.
185.12 Taxpayer relief.
185.13 Authority to contract for central collection facilities.
185.14 Board of Review.
185.15 Declaration of legislative intent.
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income tax - see Ohio R.C. Ch. 718