191.01 Definitions.
191.02 Levy of tax; purpose.
191.03 Imposition of tax; rate and income taxable.
191.04 Effective period of tax.
191.05 Determination of allocation of tax.
191.06 Sales made in the village defined.
191.07 Determination of business allocation percentage.
191.08 Rentals.
191.09 Operating loss carry-forward.
191.10 Exemptions; sources of income not taxed.
191.11 When return required to be made.
191.12 Form and content of return.
191.13 Extension of time for filing returns.
191.14 Consolidated returns.
191.15 Amended returns.
191.16 Payment of tax on filing of reports.
191.17 Collection at source.
191.18 Declarations of income not collected at source.
191.19 Filing of declaration.
191.20 Form of declarations.
191.21 Payment to accompany declarations.
191.22 Annual returns.
191.23 Interest on unpaid tax.
191.24 Penalties on unpaid tax.
191.25 Exceptions.
191.26 Abatement of interest and penalty.
191.27 Violations.
191.28 Limitation on prosecutions.
191.29 Failure to procure forms not excuse.
191.30 Unpaid taxes recoverable as other debts.
191.31 Refunds of taxes erroneously paid.
191.32 Amounts of less than one dollar.
191.33 Tax credit.
191.34 Disbursement of funds collected.
191.35 Receipt of taxes; records and reports.
191.36 Enforced collection.
191.37 General authority of Administrator; rules and regulations.
191.38 Installment payments.
191.39 Determination of amount of tax due.
191.40 Investigations.
191.41 Production of records.
191.42 Refusal to produce records.
191.43 Confidential nature of information obtained.
191.44 Taxpayer required to retain records.
191.45 Board of Review.
191.46 Duty of Board to approve regulations and to hear appeals.
191.47 Right of appeal.
191.48 Collection of tax after termination of chapter.
191.49 Authority of central collection agency.
191.50 Separability.
191.99 Penalty.
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718