CHAPTER 181
Municipal Income Tax
181.01   Purpose.
181.02   Definitions.
181.03   Rate and income taxable.
181.04   Determination of allocation of tax.
181.05   Exemptions.
181.06   Returns.
181.07   Payment of tax.
181.08   Collection of unpaid taxes and refunds of overpayments.
181.09   Credit for tax paid to other municipalities.
181.10   Disbursement of receipts of tax collection.
181.11   Duties and authority of the Administrator.
181.12   Board of Review.
181.13   Separability and duration.
181.14   Interest and penalties on unpaid tax.
181.15   Violations.
181.99   Penalty.
CROSS REFERENCES
         Limitation on rate of taxation - see CHTR. §6.01
         Payroll deductions - see Ohio R.C. 9.42
         Municipal income taxes - see Ohio R.C. Ch. 718