Income Tax
191.01   Purpose.
191.02   Definitions.
191.03   Imposition of tax.
191.04   Reciprocity provisions - credit for tax paid to other municipalities.
191.05   Administration; duties of the Administrator and the Finance Director.
191.06   Investigative powers of the Income Tax Administrator; penalty for divulging confidential information.
191.07   Allocation of funds.
191.08   Board of Review.
191.09   Applicability.
191.10   Exemptions.
191.11   Collection of unpaid taxes; civil litigation; criminal prosecution; statute of  limitations; refunds of overpayments.
191.12   Interest and penalties.
191.13   Violations.
191.14   Contractor and subcontractor registration.
191.15   Annual return and payment of tax.
191.16   Declaration of estimated tax; payment.
191.17   Withholding by employer - collection at source.
191.18   Separability.
191.19   Collection of tax after termination of chapter.
191.99   Penalty.
      Municipal income taxes - see Ohio R.C. Ch. 718