880.01 Purpose.
880.02 Definitions.
880.03 Rate and income taxable.
880.04 Effective period.
880.05 Method of determination of allocation of tax.
880.06 Sales made in the Village.
880.07 Total allocation.
880.08 Rentals.
880.09 Operating loss carry-forward.
880.10 Sources of income not taxed.
880.11 When return required to be made.
880.12 Form and content of return.
880.13 Extension of time for filing returns.
880.14 Consolidated returns.
880.15 Amended returns.
880.16 Payment of tax on filing of returns.
880.17 Collection at source.
880.18 Declarations of income not collected at source.
880.19 Filing of declaration.
880.20 Form of declaration.
880.21 Payment to accompany declaration.
880.22 Annual return.
880.23 Interest on unpaid tax.
880.24 Penalties on unpaid tax.
880.25 Exceptions.
880.26 Abatement of interest and penalty.
880.27 Limitation on prosecution.
880.28 Failure to procure forms not excuse.
880.29 Unpaid taxes recoverable as other debts.
880.30 Refunds of taxes erroneously paid.
880.31 Amounts of less than one dollar.
880.32 Tax credit.
880.33 Disbursement of funds collected.
880.34 Duty of Administrator to receive tax imposed.
880.35 Duty to enforce collection.
880.36 Authority to make and enforce regulations.
880.37 Authority to arrange installment payments.
880.38 Authority to determine amount of tax due.
880.39 Authority to make investigations.
880.40 Authority to compel production of records.
880.41 Refusal to produce records.
880.42 Confidential nature of information obtained.
880.43 Taxpayer required to retain records.
880.44 Authority to contract for central collection facilities.
880.45 Violations.
880.46 Board of Review established.
880.47 Duty to approve regulations and to hear appeals.
880.48 Right of appeal.
880.49 Separability.
880.50 Collection of tax after termination of chapter.
880.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718