Skip to code content (skip section selection)
141.01 Purpose of chapter.
141.03 Imposition of tax.
141.04 Effective period.
141.05 Return and payment of tax.
141.06 Collection at source.
141.08 Appointment and duties of Tax Administrator.
141.09 Investigative powers of Tax Administrator; penalty for divulging confidential information.
141.10 Interest and penalties.
141.11 Collection of unpaid taxes and refunds of overpayments.
141.12 Violations and penalties.
141.13 Board of Review created; officers; quorum.
141.14 Board of Tax Appeals.
141.15 Credit for tax paid to another municipality or joint economic development district.
141.16 Requirements for joint economic development districts.
141.17 Allocation of funds.
141.18 Saving clause.
Power to levy - see Ohio Const., Art. XII, Sec. 8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718