CHAPTER 1905 Income Tax
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.
1905.066   Limitations.
1905.067   Audits.
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.
1905.23   Fraud.
1905.99   Violations; penalties.
   CROSS REFERENCES
   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