EDITOR’S NOTE: Pursuant to Ordinance 98-028, passed September 9, 1999, the Village has entered into an agreement for participation in the Regional Council of Governments to allow for the future administration of the Village income tax.
181.01 Purpose.
181.02 Definitions.
181.03 Imposition of tax.
181.04 Effective period.
181.05 Return and payment of tax.
181.06 Collection at source.
181.07 Declarations.
181.08 Duties of the Director of Taxation.
181.09 Investigative powers of the Director of Taxation.
181.10 Interest and penalties.
181.11 Collection of unpaid taxes and refunds of overpayments.
181.12 Exemptions.
181.13 Allocation of funds.
181.14 Credit for tax paid to another municipality. (Repealed)
181.15 Saving clause.
181.16 Collection of tax after termination of chapter.
181.17 Personal liability for filings and withholdings.
181.18 Contract validity.
181.19 Mandatory registration.
181.20 Mandatory filing.
181.21 Registration of tenants by landlords.
181.22 Board of Review/Board of Appeal.
181.99 Penalty.
CROSS REFERENCES
Payroll deductions - see Ohio R. C. 9.42
Municipal income tax - see Ohio R. C. Ch. 718
State income tax - see Ohio R. C. Ch. 5747