CHAPTER 171
Income Tax
171.01   Authority to levy tax; purposes of tax; rate.
171.02   Definitions.
171.021   Statement of procedural history; state mandated changes to municipal income tax.
171.03   Effective date.
171.04   Income subject to tax for individuals.
171.041   Domicile.
171.042   Exemption for member or employee of general assembly and certain judges.
171.05   Collection at source; withholding from qualifying wages.
171.051   Collection at source; occasional entrant.
171.052   Collection at source; casino and VLT.
171.06   Determining municipal taxable income for taxpayers who are not individuals.
171.061   Net profit; income subject to net profit tax; alternative apportionment.
171.062   Consolidated federal income  tax return.
171.07   Declaration of estimated tax.
171.08   Credit for tax paid to another municipality.
171.081   Refundable credit for qualifying loss.
171.082   Credit for person working in joint economic development district or zone.
171.083   Credit for tax beyond statute for obtaining refund.
171.09   Return and payment of tax.
171.091   Return and payment of tax; individuals serving in combat zone.
171.092   Use of Ohio Business Gateway; types of filings authorized.
171.093   Extension of time to file.
171.094   Amended returns.
171.095   Refunds.
171.10   Penalty, interest, fees and charges.
171.11   Audit.
171.12   Rounding.
171.13   Authority of Tax Commissioner; administrative powers of the Tax Commissioner.
171.131   Authority of Tax Commissioner; compromise of claim and payment over time.
171.132   Authority of Tax Commissioner; right to examine.
171.133   Authority of Tax Commissioner; requiring identifying information.
171.14   Confidentiality.
171.15   Fraud.
171.16   Opinion of the Tax Commissioner.
171.17   Assessment; appeal based on presumption of delivery.
171.18   Local Board of Tax Review; appeal to Local Board of Tax Review.
171.19   Actions to recover; statute of limitations.
171.20   Adoption of rules.
171.21   Allocation of funds.
171.22   Information on rental or  leased property.
171.80   Filing net profit taxes; election to be subject to provisions of chapter.
171.81   Definitions.
171.82   Applicability; taxable situs; apportionment.
171.84   Information provided to Tax Administrators; confidentiality.
171.85   Filing of annual return; remittance; disposition of funds.
171.851   Electronic filing.
171.86   Consolidated returns.
171.87   Failure to pay tax.
171.88   Declaration of estimated taxes.
171.89   Additional penalties.
171.90   Assessments against taxpayer.
171.91   Refund applications.
171.92   Amended returns.
171.93   Examination of records and other documents and persons.
171.94   Credits.
171.95   Reckless violations; penalties.
171.97   Collection after termination of chapter.
171.98   Savings clause.
171.99   Violations; penalty.
CROSS REFERENCES
      Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
      Limitation of the rate of taxation - see CHTR. Art. XII, Sec. 2.0
      Payroll deductions - see Ohio R.C. 9.42
      Municipal income taxes - see Ohio R.C. Ch. 718
      Compensation - see ADM. Ch. 139