CHAPTER 171
Income Tax

PURPOSE

171.01   Purpose of levy of income tax.

DEFINITIONS

171.02   Definitions generally.

IMPOSITION OF INCOME TAX

171.03   Rate and income taxable.

171.04   Effective period.

     DETERMINATION OF

ALLOCATION OF TAX

171.05   Methods of determination.

171.06   Sales made in municipality.

171.07   Total allocation.

171.08   Rentals.

171.09   Operating loss carry-forward.

  EXEMPTIONS

171.10   Sources of income not taxed.

RETURNS

171.11   When return required to be made.

171.12   Form and contents of return.

171.13   Extension of time for filing returns.

171.14   Consolidated returns.

171.15   Amended returns.

PAYMENT OF TAX

171.16   Payment of tax on filing of returns.

171.17   Collection at source.

171.18   Declarations of income not collected at source.

171.19   Payment and filing of declaration.

171.20   Form of declaration.

171.21   Payment to accompany declaration. (Repealed)

171.22   Annual return.

171.23   Extensions.

171.231   Late payment fee.

171.24   Interest on unpaid tax.

171.25   Penalties on unpaid taxes.

171.26   Exceptions.

171.27   Abatement of interest and penalty and late filing fee.

171.28   Violations.

171.29   Limitation on prosecution.

171.30   Failure to procure forms not excuse.

COLLECTION OF UNPAID TAXES

AND REFUNDS OF OVERPAY-

MENTS.

171.31   Unpaid taxes recoverable as other debts.

171.32   Refunds of taxes erroneously paid.

171.33   Amounts of less than one dollar.

TAXPAYER RELIEF

171.34   Tax credit.

171.35   Claim for refund.

171.36   Duty to receive tax imposed.

171.37   Duty to enforce collection.

171.38   Authority to make and enforce regulations.

171.39   Authority to arrange installment payments.

171.40   Authority determine amount of tax due.

171.41   Authority to make investigation.

171.42   Authority to compel production of records.

171.43   Refusal to procure records.

171.44   Confidential nature of information.

171.45   Taxpayer required to retain records.

171.46   Authority to contract from central collection facilities.

BOARD OF REVIEW

171.47   Board of Review established.

171.48   Duty to approve regulations and to hear appeals.

171.49   Right of appeal.

171.50   Declaration of legislative intent.

171.51   Non-filer compliance policy.

CROSS REFERENCES

      Limitation on rate of taxation -see CHTR. Art. V, Sec. 5.01

      Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3

      Municipal income taxes - see Ohio R.C. Ch. 718

      Payroll deductions - see Ohio R.C. 9.42

PURPOSE