CHAPTER 195
Tax on Earned Income
 
195.01   Purpose and taxable years governed by this Chapter 195.
195.02   Definitions.
195.03   Imposition of tax.
195.04   Period of taxation.
195.05   Return and payment.
195.06   Collection at source.
195.07   Declarations.
195.08   Duties of the Commissioner of Taxation; records.
195.09   Investigative powers of Commissioner of Taxation; confidentiality.
195.10   Interest and penalties.
195.11   Collection of unpaid taxes.
195.12   Violations; penalties.
195.13   Income Tax Division; Board of Review.
195.14   Allocation of funds.
195.15   Credit for tax paid to other municipalities; other credits.
195.16   Saving clause.
195.17   Duration of levy and collection of tax.
195.18   Amendments.
195.19   Imposition of additional tax.
195.20   Imposition of supplemental additional tax.
195.21   Renewal of additional tax.
 
CROSS REFERENCES
Taxation of income - see CHTR. Sec. 30
Municipal income taxes - see Ohio R.C. Ch. 718
Income Tax Division - see ADM. 125.04