880.01 Purpose of levy of income tax.
880.02 Definitions.
880.03 Rate and income taxable.
880.04 Effective period.
880.05 Method of determination of allocation of tax.
880.06 Sales made in the City.
880.07 Total allocation.
880.08 Rentals.
880.09 Operating loss-carry forward.
880.10 Sources of income not taxed.
880.11 When return required to be made.
880.12 Form and content of return.
880.13 Extension of time for filing returns.
880.14 Consolidated returns.
880.15 Amended returns.
880.16 Payment of tax on filing of return.
880.17 Collection at source.
880.18 Declarations of income not collected at source.
880.19 Filing of declaration.
880.20 Form of declaration.
880.21 Payment to accompany declaration.
880.22 Annual return.
880.23 Interest on unpaid tax.
880.24 Penalties on unpaid tax.
880.25 Exceptions.
880.26 Abatement of interest and penalty.
880.27 Violations.
880.28 Failure to procure forms not excuse.
880.29 Unpaid taxes recoverable as other debts.
880.30 Refunds of taxes erroneously paid.
880.31 Amounts of less than one dollar.
880.32 Tax credit.
880.33 Claim for credit.
880.34 Disbursement of funds collected.
880.35 Duty to receive tax imposed.
880.36 Duty to enforce collection.
880.37 Authority to make and enforce regulations; adoption of R.I.T.A.’s rules and regulations.
880.38 Authority to arrange installment payments.
880.39 Authority to determine amount of tax due.
880.40 Authority to make investigations.
880.41 Authority to compel productions of records.
880.42 Refusal to produce records.
880.43 Confidential nature of information obtained.
880.44 Taxpayer required to retain records.
880.45 Authority to contract for central collection facilities.
880.46 Board of Review established.
880.47 Duty of Board to approve regulations and hear appeals.
880.48 Right of appeal.
880.49 Declaration of legislative intent.
880.50 Collection of tax after termination of chapter.
880.51 Limitation on prosecutions.
880.52 Registration.
880.53 Authorization to provide notice.
880.99 Penalty.
CROSS REFERENCES
Power to tax – see Ohio Const., Art. XVIII, Sec. 3; CHTR. Art. VI
Payroll deductions – see Ohio R.C. 9.42
Municipal income taxes – see Ohio R.C. Ch. 718