197.01 Authority to levy tax; purposes of tax; rate.
197.011 Authority to levy tax.
197.012 Declaration of purposes and levying of taxes; rates.
197.013 Allocation of funds.
197.014 Statement of procedural history; state mandated changes to municipal income tax.
197.02 Effective date.
197.03 Definitions.
197.04 Income subject to tax for individuals.
197.041 Determining municipal taxable income for individuals.
197.042 Domicile.
197.043 Exemption for member or employee of general assembly and certain judges.
197.05 Collection at source.
197.051 Collection at source; withholding from qualifying wages.
197.052 Collection at source; occasional entrant.
197.053 Collection at source; casino and VLT.
197.06 Income subject to net profit tax.
197.061 Determining municipal taxable income for taxpayers who are not individuals.
197.062 Net profit; income subject to net profit tax; alternative apportionment.
197.063 Consolidated federal income tax return.
197.064 Tax credit for businesses that foster new jobs in Ohio.
197.065 Tax credits to foster job retention.
197.066 Credit for certain compensation and benefit deductions that are disallowed for federal income tax purposes.
197.07 Declaration of estimated tax.
197.08 Credit for tax paid.
197.081 Reciprocity; credit for tax paid to other municipalities.
197.082 Refundable credit for qualifying loss.
197.083 Credit for person working in joint economic development district or zone.
197.084 Credit for tax beyond statute for obtaining refund.
197.09 Annual return.
197.091 Return and payment of tax.
197.092 Return and payment of tax; individuals serving in combat zone.
197.093 Use of Ohio Business Gateway; types of filings authorized.
197.094 Extension of time to file.
197.095 Amended returns.
197.096 Refunds.
197.10 Penalty, interest, fees and charges.
197.11 Audit.
197.12 Rounding.
197.13 Authority and powers of the Tax Administrator.
197.131 Authority of Tax Administrator; administrative powers of the Tax Administrator.
197.132 Authority of Tax Administrator; compromise of claim and payment over time.
197.133 Authority of Tax Administrator; right to examine.
197.134 Authority of Tax Administrator; requiring identifying information.
197.14 Confidentiality.
197.15 Fraud.
197.16 Opinion of the Tax Administrator.
197.17 Assessment; appeal based on presumption of delivery.
197.18 Local Board of Tax Review; appeal to Local Board of Tax Review.
197.19 Actions to recover; statute of limitations.
197.20 Adoption of rules.
197.80 Filing net profit taxes; election to be subject to provisions of chapter.
197.81 Definitions.
197.82 Applicability; taxable situs; apportionment.
197.84 Information provided to tax administrators; confidentiality.
197.85 Filing of annual return; remittance; disposition of funds.
197.851 Electronic filing.
197.86 Consolidated returns.
197.87 Failure to pay tax.
197.88 Declaration of estimated taxes.
197.89 Additional penalties.
197.90 Assessments against taxpayer.
197.91 Refund applications.
197.92 Amended returns.
197.93 Examination of records and other documents and persons.
197.94 Credits.
197.95 Reckless violations; penalties.
197.97 Collection after termination of chapter.
197.98 Savings clause.
197.99 Violations; penalty.
CROSS REFERENCES
Power to levy - see Ohio Const., Art. XVIII, Sec. 3
Collection by Finance Director - see CHTR. Sec. 6.01
General provisions - see CHTR. Sec. 8.01
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
(A) The taxes on income and the withholding tax established by this Chapter 197 are authorized by Article XVIII, Section 3 of the Ohio Constitution.
(B) The taxes levied under this Chapter 197 shall be levied in accordance with the provisions and limitations set forth in Chapter 718 of the Ohio Revised Code to the fullest extent required for the Municipality to continue to levy those taxes. The required provisions and limitations of Chapter 718 of the Ohio Revised Code are hereby incorporated into this Chapter 197, and those required provisions or limitations of Chapter 718 of the Ohio Revised Code shall control to the extent there is a conflict between a provision or limitation of this Chapter 197 and an express provision or limitation of Chapter 718 of the Ohio Revised Code.
(C) As used herein, all references in this Chapter 197 to provisions or limitations of Chapter 718 of the Ohio Revised Code and to any Section of that Chapter 718 shall include those provisions or limitations of that Chapter or Section as in effect on January 1, 2016, of any successor statute, and of any subsequent amendment to that Chapter or Section or a successor statute in effect from time to time to the fullest possible extent required for the Municipality to continue to levy the taxes specified under this Chapter 197. All references in this Chapter 197 to "ORC" are to the Ohio Revised Code and to "ORC 718" are to Chapter 718 of the Ohio Revised Code. (Ord. 18-2. Passed 6-4-18.)
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