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1905.01 Declaration of purposes and levying of tax.
1905.02 Definitions and usage.
1905.03 Imposition of tax.
1905.05 Return and payment of tax.
1905.051 Return and payment of tax during COVID-19 state of emergency.
1905.06 Collection at source, withholding; liability.
1905.061 Estimated tax.
1905.062 Rounding of amounts.
1905.063 Requests for refunds.
1905.064 Second municipality imposing tax after time period allowed for refund.
1905.065 Amended returns.
1905.068 Service of assessment.
1905.069 Administration of claims.
1905.09 Authority of Tax Administrator and Commissioner of Taxation; verification of information.
1905.091 Request for an opinion of the Tax Administrator.
1905.092 Authority to create rules and regulations.
1905.11 Interest and penalties.
1905.13 Board of Review.
1905.14 Allocation of funds.
1905.15 Tax paid to other municipalities.
1905.18 Tax information confidential.
1905.181 Criminal records check for employees with access to certain tax information.
1905.21 Savings clause.
1905.22 Collection of tax after termination of levy.
1905.99 Violations; penalties.
Power of City to levy and collect taxes - see CHTR. § 8 (f), (s), (t), (u)
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Division of Taxation created; duties of Division and Commissioner - see ADM. 123.04