Section
General Provisions
39.01 Special funds
39.02 Appropriations
39.03 Apportionment of Local Government Fund
39.04 Credit of interest earnings to General Fund
39.05 Disposal of surplus city assets
39.06 Treasury Investment Fund
39.07 Volunteer Firemen’s Dependents’ Fund
39.08 Capital Improvement Program
Investment and Deposit Policy
39.20 Policy
39.21 Scope
39.22 Objectives and guidelines
39.23 Standards of prudence
39.24 Director of Finance
39.25 Treasury Investment Board
39.26 Ethics and conflicts of interest
39.27 Internal controls
39.28 Maximum maturity
39.29 Authorized financial institutions and dealers
39.30 Diversification
39.31 Authorized instruments
39.32 Unauthorized instruments
39.33 Competitive bidding
39.34 Safekeeping and custody
39.35 Hiring of investment advisor
39.36 Collateralization of nonnegotiable interest bearing time certificates of deposit, demand deposits, savings accounts, and any other deposits
39.37 Reporting
Income Tax
39.50 Purpose
39.51 Definitions
39.52 Imposition of tax
39.53 Effective period
39.54 Return and payment of tax
39.55 Collection at source
39.56 Declarations
39.57 Duties and powers of Administrator of Taxation
39.58 Investigative powers of Administrator - penalty for divulging confidential information
39.59 Interest and penalties
39.60 Collection of unpaid taxes and refund of overpayments
39.61 Criminal violations and penalties
39.62 Board of Review and Board of Tax Appeals
39.63 Allocation of funds
39.64 Credit for tax paid to another municipality
39.65 Joint economic development districts (J.E.D.D.)
39.66 Saving clause
39.67 Collection of tax after termination of chapter
39.68 Effective date
Municipal Income Tax Effective January 1, 2016 for Taxable Years Beginning
with Taxable Year 2016
with Taxable Year 2016
Authority to Levy Tax; Purposes of Tax; Rate
39.80 Authority to levy tax
39.81 Purposes of tax; rate
39.82 Allocation of funds
39.83 Statement of procedural history; state mandated changes to municipal income tax
39.84 Effective date
39.85 Definitions
Income Subject to Tax for Individuals
39.86 Determining municipal taxable income for individuals
39.87 Domicile
39.88 Exemption for member or employee of general assembly and certain judges
Collection at Source
39.89 Collection at source; withholding from qualifying wages
39.90 Collection at source; occasional entrant
Income Subject to Net Profit Tax
39.91 Determining municipal taxable income for taxpayers who are not individuals
39.92 Net profit; income subject to net profit tax; alternative apportionment
39.93 Consolidated federal income tax return
39.94 Tax credit for businesses that foster new jobs in Ohio
39.95 Tax credits to foster job retention
39.96 Declaration of estimated tax
Credit for Tax Paid
39.97 Credit for tax paid to another municipality
39.98 Refundable credit for qualifying loss
39.99 Credit for person working in joint economic development district or zone
39.100 Credit for tax beyond statute for obtaining refund
Annual Return
39.101 Return and payment of tax
39.102 Return and payment of tax; individuals serving in combat zone
39.103 Use of Ohio Business Gateway; types of filings authorized
39.104 Extension of time to file
39.105 Amended returns
39.106 Refunds
39.107 Penalty, interest, fees and charges
39.108 Audit
39.109 Rounding
Authority and Powers of the Tax Administrator
39.110 Authority of Tax Administrator; administrative powers of the Tax Administrator
39.111 Authority of Tax Administrator; compromise of claim and payment over time
39.112 Authority of Tax Administrator; right to examine
39.113 Authority of Tax Administrator; requiring identifying information
39.114 Confidentiality
39.115 Fraud
39.116 Opinion of the Tax Administrator
39.117 Assessment; appeal based on presumption of delivery
39.118 Local Board of Tax Review; appeal to Local Board of Tax Review
39.119 Actions to recover; statute of limitations
39.120 Adoption of rules
39.121 Landlord reporting
39.122 Filing net profit taxes; election to be subject to provisions of chapter
39.123 Definitions
39.124 Applicability; taxable situs; apportionment
39.125 Information provided to Tax Administrators; confidentiality
39.126 Filing of annual return; remittance; disposition of funds
39.127 Electronic filing
39.128 Consolidated returns
39.129 Failure to pay tax
39.130 Declaration of estimated taxes
39.131 Additional penalties
39.132 Assessments against taxpayer
39.133 Refund applications
39.134 Amended returns
39.135 Examination of records and other documents and persons
39.136 Credits
39.137 Reckless violations; penalties
39.138 Collection after termination of chapter
39.139 Savings clause
39.140 Violations; penalty
Appendix A: Broker/dealer questionnaire and certification
Appendix B: List of authorized investment instruments
Appendix C: List of unauthorized investment instruments
Cross-reference:
Hotel/Motel Tax, see Chapter 113