CHAPTER 181
Income Tax
   EDITOR’S NOTE: Pursuant to Ordinance 1498-15, Chapter 181 shall be operative until January 1, 2016. See Chapter 182 for Income Tax Effective January 1, 2016.
181.01   Purpose.
181.02   Definitions.
181.03   Imposition of tax.
181.04   Effective period.
181.05   Return and payment of tax.
181.06   Collection at source.
181.07   Declarations.
181.08   Duties of the Administrator.
181.09   Investigative powers of the Administrator; penalty for divulging confidential information.
181.10   Interest and penalties.
181.11   Collection of unpaid taxes and refunds of overpayments.
181.12   Violation; penalties.
181.13   Board of Review.
181.14   Allocation of funds.
181.15   Relief and reciprocity provisions.
181.16   Saving clause.
181.17   Collection of tax after termination of chapter.
181.18   Payment plan agreements.
181.19   Tax information confidential.
181.20   Annual report by landlords.
 
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718