CHAPTER 181
Income Tax
181.01   Purpose.
181.02   Definitions.
181.03   Imposition of tax.
181.04   Effective date.
181.05   Return and payment of tax.
181.06   Collection at source.
181.07   Declarations.
181.08   Duties of the Administrator.
181.09   Investigative powers of the Administrator; penalty for divulging confidential information.
181.10   Interest and penalties.
181.11   Collection of unpaid taxes and refunds of overpayment.
181.12   Violations; penalties.
181.13   Board of Review.
181.14   Allocation of funds.
181.15   Credit for tax paid to another municipality or JEDD.
181.16   Savings clause.
181.17   Collection after termination of levy of tax.
181.18   Amendment by Council.
181.19   Scope.
 
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
Municipal income taxes - see Ohio R.C. Ch. 718