182.01 Authority to levy tax; purpose of tax.
182.02 Definitions.
182.03 Imposition of tax.
182.04 Collection at source.
182.05 Annual return; filing.
182.06 Credit for tax paid to other municipalities.
182.07 Estimated taxes.
182.08 Rounding of amounts.
182.09 Requests for refunds.
182.10 Second municipality imposing tax after time period allowed for refund.
182.11 Amended returns.
182.12 Limitations.
182.13 Audits.
182.14 Service of assessments.
182.15 Administration of claims.
182.16 Tax information confidential.
182.17 Fraud
182.18 Interest and penalties.
182.19 Authority of Tax Administrator; verification of information.
182.20 Request for opinion of the Tax Administrator.
182.21 Board of Tax Review.
182.22 Authority to create rules and regulations.
182.23 Rental and leased property.
182.24 Savings clause.
182.25 Collection of tax after termination of ordinance.
182.26 Adoption of RITA rules and regulations.
182.27
Election to be subject to ORC 718.80 to 718.95.
182.99 Violations; penalty.
CROSS REFERENCES
Power to pass income tax law - see Ohio Const., Art. XII, Sec. 8
Apportionment - see Ohio Const., Art. XII, Sec. 9
Allocation of income tax revenue - see ADM. 133.12