Section
40.01 Authority to levy tax; purpose of tax
40.02 Definitions
40.03 Imposition of tax
40.04 Collection at source
40.05 Annual return; filing
40.06 Credit for tax paid to other municipalities
40.07 Estimated taxes
40.08 Rounding of amounts
40.09 Request for refunds
40.10 Second municipality imposing tax after time period allowed for refund
40.11 Amended returns
40.12 Limitations
40.13 Audits
40.14 Service of assessment
40.15 Administration of claims
40.16 Tax information confidential
40.17 Fraud
40.18 Interest and penalties
40.19 Authority of Tax Administrator; verification of information
40.20 Request for opinion of the Tax Administrator
40.21 Board of Tax Review
40.22 Authority to create rules and regulations
40.23 Rental and leased property
40.24 Savings clause
40.25 Collection of tax after termination of chapter
40.26 Adoption of RITA Rules and Regulations
40.27 Election to be subject to R.C. §§ 718.80 to 718.95
40.99 Violations; penalties