CHAPTER 181
Income Tax
181.01   Purpose.
181.02   Definitions.
181.03   Imposition of tax.
181.031   Supplemental .5% tax.
181.04   Effective date.
181.05   Return and payment of tax.
181.06   Collection at source.
181.07   Declarations.
181.08   Duties of the Tax Commissioner.
181.09   Powers of the Tax Commissioner.
181.10   Interest and penalties.
181.11   Collection of unpaid taxes.
181.111   Collection costs on unpaid tax.
181.12   Board of Review.
181.13   Allocation apportionment of funds.
181.14   Credit for tax paid to other municipalities.
181.15   Severability.
181.99   Penalty.
CROSS REFERENCES
         Payroll deductions - see Ohio R.C. 9.42
         Municipal income taxes - see Ohio R.C. Ch. 718
         State income tax - see Ohio R.C. Ch. 5747