EDITOR’S NOTE: Chapter 194 does not repeal the existing sections of Chapter 195 for any taxable year prior to 2016. For municipal taxable years beginning before January 1, 2016, the Municipality will continue to administer, audit, and enforce the income tax of the Municipality under ORC 718 and ordinances and resolutions of the Municipality as that Chapter and those ordinances and resolutions existed before January 1, 2016.
194.01
Authority to levy tax; purposes of tax; rate.
194.011
Authority to levy tax.
194.012
Purposes of tax; rate.
194.013
Allocation of funds.
194.02
Effective date.
194.03
Definitions.
194.04
Income subject to tax for individuals.
194.041
Determining municipal taxable income for individuals.
194.042
Domicile.
194.043
Exemption for member or employee of general assembly and certain judges.
194.05
Collection at source.
194.051
Collection at source; withholding from qualifying wages.
194.052
Collection at source; occasional entrant.
194.06
Income subject to net profit tax.
194.061
Determining municipal taxable income for taxpayers who are not individuals.
194.062
Profit; income subject to net profit tax; alternative apportionment.
194.063
Consolidated Federal Income Tax Return.
194.064
Tax credit for businesses that foster new jobs in Ohio.
194.065
Tax credits to foster job retention.
194.07
Declaration of estimated tax.
194.08
Credit for tax paid.
194.081
Credit for tax paid another municipality.
194.082
Refundable credit for qualifying loss.
194.083
Credit for person working in Joint Economic Development District or Zone.
194.084
Credit for tax beyond statute for obtaining refund.
194.09
Annual return.
194.091
Return and payment of tax.
194.092
Return and payment of tax; individuals serving in combat zone.
194.093
Use of Ohio Business Gateway; types of filings authorized.
194.094
Extension of time to file.
194.095
Amended returns.
194.096
Refunds.
194.10
Penalty, interest, fees, and charges.
194.11
Audit.
194.12
Rounding.
194.13
Authority and powers of the Tax Administrator.
194.131
Authority of Tax Administrator; administrative powers of the Tax Administrator.
194.132
Authority of Tax Administrator; compromise of claim and payment over time.
194.133
Authority of Tax Administrator; right to examine.
194.134
Authority of Tax Administrator; requiring identifying information.
194.14
Confidentiality.
194.15
Fraud.
194.16
Opinion of the Tax Administrator.
194.17
Assessment; appeal based on presumption of delivery.
194.18
Local Board of Tax Review; appeal to Local Board of Tax Review.
194.19
Actions to recover; statute of limitations.
194.20
Adoption of rules.
194.21 Administration of Municipal Income Net Profit Tax for businesses who have elected to file net profit returns with the State of Ohio Business Gateway.
194.96
Taxpayers’ rights.
194.97
Collection after termination of chapter.
194.98
Savings clause.
194.99
Violations; penalty.
CROSS REFERENCES
Limitation on rate of taxation - see CHTR. 15.01
Municipal income taxes - see Ohio R.C. Ch. 718