191.01 Purpose.
191.02 Definitions.
191.03 Imposition of tax.
191.04 Effective date.
191.05 Return and payment of tax.
191.06 Collection at source.
191.07 Declarations.
191.08 Administration; duties of Director of Finance.
191.09 Investigative powers of the Commissioner of Taxation; penalty for divulging confidential information.
191.10 Interest and penalties.
191.11 Collection of unpaid taxes.
191.12 Violations; penalty.
191.13 Board of Review.
191.14 Allocation of funds.
191.15 Reciprocity; credit for tax paid to other municipalities.
191.151 Credit for certain compensation and benefit deductions that are disallowed for Federal income tax purposes.
191.16 Saving clause.
191.17 Collection of tax after termination of chapter.
191.18 No loss carry forward or carryback.
191.19 No business loss deduction from income earned as from income earned as employee.
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