181.0101 Purpose of levy.
181.0301 General provisions for definitions.
181.0302 Administrator.
181.0303 Association.
181.0304 Board of Review.
181.0305 Business.
181.0306 Corporation.
181.0307 Employee.
181.0308 Employer.
181.0309 Fiscal year.
181.0310 Gross receipts.
181.0311 Net profits.
181.0312 Nonresident.
181.0313 Nonresident unincorporated business entity.
181.0314 Person.
181.0315 Place of business.
181.0316 Resident.
181.0317 Resident unincorporated business entity.
181.0318 Taxable income.
181.0319 Taxable year.
181.0320 Taxpayer.
181.0321 Fundamental change.
181.0322 Manager.
181.0501 Rate and income taxable.
181.0503 Effective period.
181.0701 Method of determination.
181.0702 Sales made in the City.
181.0703 Total allocation.
181.0704 Rental income.
181.0705 Operating loss-carry forward.
181.0901 Sources of income not taxed.
181.1101 Due date for returns.
181.1105 Amended returns.
181.1301 Payment of tax on filing of return.
181.1302 Collection at source.
181.1303 Declarations of income not collected at source.
181.1304 Filing of declaration.
181.1305 Form of declaration.
181.1306 Payment to accompany declaration.
181.1307 Annual returns.
181.1308 Filing time extensions.
181.1501 Interest on unpaid tax.
181.1502 Penalties on unpaid tax.
181.1503 Exceptions to interest and penalty.
181.1504 Abatement of interest and penalty.
181.1505 Violations.
181.1506 Limitation on prosecution.
181.1507 Failure to procure forms.
181.1701 Unpaid taxes recoverable as other debts.
181.1702 Refunds of taxes erroneously paid.
181.1703 Amounts less than one dollar.
181.1902 Tax credit. (Repealed.)
181.1903 Claim for refund.
181.2101 Disbursement of funds. (Repealed)
181.2301 Duty to receive tax imposed.
181.2302 Duty to enforce collection.
181.2303 Authority to make and enforce regulations.
181.2304 Installment payments.
181.2305 Authority to determine amount of tax due.
181.2306 Investigations.
181.2307 Authority to compel production of records.
181.2308 Refusal to produce records.
181.2309 Confidential nature of information obtained.
181.2310 Taxpayer required to retain records.
181.2311 Authority to contract for Central Collection Facilities.
181.2312 Assignment of duties and authority of the Administrator.
181.2501 Board of Review established.
181.2502 Duty to approve regulations and to hear appeals.
181.2503 Right of appeal.
181.2701 Legislative intent.
181.2702 Collection of tax after termination of chapter.
181.2703 Review by Council.
CROSS REFERENCES
Power to pass income tax law - see Ohio Const., Art. XII, Sec. 8
Apportionment - see Ohio Const., Art. XII, Sec. 9