(This chapter applies only to taxable years 2007-2015. See Chapter 177 for taxable years on or after 2016)
175.01 Purpose.
175.02 Definitions.
175.03 Imposition of tax.
175.04 Effective period.
175.05 Return and payment of tax.
175.06 Collection at source.
175.07 Declarations.
175.08 Duties and powers of the Superintendent of Taxation.
175.09 Investigative powers of the Superintendent; divulging confidential information.
175.10 Interest and penalties.
175.11 Collection of unpaid taxes and refund of overpayments.
175.12 Violations.
175.13 Board of Adjudication and Board of Tax Appeals.
175.14 Allocation of funds.
175.15 Credit for tax paid to another municipality.
175.16 Application of chapter; separability.
175.17 Collection of tax after termination of chapter.
175.99 Penalties.
EDITOR’S NOTE: Pursuant to Ordinance 1413, passed January 22, 2007, the City Manager is hereby authorized to execute a contract with a competent municipal tax collection agency for the administration and collection of taxes provided for in this chapter.
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income taxes - see Ohio R.C. Ch. 5747