Section
881.01 Authority to levy tax; purpose of tax
881.02 Definitions
881.03 Imposition of tax
881.04 Collection at source
881.05 Annual return; filing
881.06 Credit for tax paid to other municipalities
881.07 Estimated taxes
881.08 Rounding of amounts
881.09 Requests for refunds
881.10 Second municipality imposing tax after time period allowed for refund
881.11 Amended returns
881.12 Limitations
881.13 Audits
881.14 Service of assessment
881.15 Administration of claims
881.16 Tax information confidential
881.17 Fraud
881.18 Interest and penalties
881.19 Authority of Tax Administrator; verification of information
881.20 Request for opinion of the Tax Administrator
881.21 Board of Review
881.22 Authority to create rules and regulations
881.23 Rental and leased property
881.24 Savings clause
881.25 Collection of tax after termination of ordinance
881.26 Finance Director
881.27 Filing net profit taxes; election to be subject to provisions of chapter
881.28 Definitions
881.29 Applicability; taxable situs; apportionment
881.30 Certification of amounts to be paid municipal corporations
881.31 Information provided to tax administrators; confidentiality
881.32 Filing of annual return; remittance; disposition of funds
881.33 Electronic filing
881.34 Consolidated returns
881.35 Failure to pay tax
881.36 Declaration of estimated taxes
881.37 Additional penalties
881.38 Assessments against taxpayer
881.39 Refund applications
881.40 Amended returns
881.41 Examination of records and other documents and persons
881.42 Credits
881.43 Reckless violations; penalties
881.99 Violations; penalties
Cross-reference:
Power to levy income tax, see Charter § 1
Statutory reference:
Municipal income taxes, see R.C. Ch. 718
Payroll deductions, see R.C. § 9.42