CHAPTER 194
Municipal Income Tax Effective January 1, 2016
   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