CHAPTER 891: MUNICIPAL INCOME TAX EFFECTIVE BEGINNING JANUARY 1, 2016

Section

   891.01   Authority to levy tax; purpose of tax

   891.02   Definitions

   891.03   Imposition of tax

   891.04   Collection at source

   891.05   Annual return; filing

   891.06   Credit for tax paid to other municipalities

   891.07   Estimated taxes

   891.08   Rounding of amounts

   891.09   Requests for refunds

   891.10   Second municipality imposing tax after time period allowed for refund

   891.11   Amended returns

   891.12   Limitations

   891.13   Audits

   891.14   Service of assessment

   891.15   Administration of claims

   891.16   Tax information confidential

   891.17   Fraud

   891.18   Interest and penalties

   891.19   Authority of Tax Administrator; verification of information

   891.20   Request for opinion of the Tax Administrator

   891.21   Board of Tax Review

   891.22   Authority to create rules and regulations

   891.23   Rental and leased property

   891.24   Savings clause

   891.25   Collection of tax after termination of chapter

   891.26   Adoption of RITA Rules and Regulations

   891.27   Election to be subject to R.C. 718.80 to 718.95

   891.99   Violations; penalties