CHAPTER 1501
Income Tax Effective January 1, 2024
 
1501.01   Authority to levy tax; purpose of tax.
1501.02   Definitions.
1501.03   Imposition of tax.
1501.04   Collection at source.
1501.05   Annual return; filing.
1501.06   Credit for tax paid to other municipalities.
1501.07   Estimated taxes.
1501.08   Rounding of amounts.
1501.09   Requests for refunds.
1501.10   Second municipality imposing tax after time period allowed for refund.
1501.11   Amended returns.
1501.12   Limitations.
1501.13   Audits.
1501.14   Service of assessment.
1501.15   Administration of claims.
1501.16   Tax information confidential.
1501.17   Fraud.
1501.18   Interest and penalties.
1501.19   Authority of Tax Administrator; verification of information.
1501.20   Request for opinion of the Tax Administrator.
1501.21   Board of Tax Review.
1501.22   Authority to create rules and regulations.
1501.23   Reserved.
1501.24   Savings clause.
1501.25   Collection of tax after termination of levy.
1501.26   Adoption of RITA rules and regulations.
1501.27   Election to be subject to ORC 718.80 to 718.95.
1501.99   Violations; penalties.
CROSS REFERENCES
         Limitation on rate of taxation - see CHTR. Art. XIII