Municipal Income Tax Effective January 1, 2016
171.01   Purpose of tax.
171.011   Authority to levy tax.
171.012   Annual rate taxed.
171.013   Additional tax and allocation.
171.014   Procedural history of state-mandated changes.
171.02   Effective date.
171.03   Definitions.
171.04   Income subject to tax for individuals.
171.041   Determining municipal taxable income for individuals.
171.042   Domicile/residency.
171.043   Legislators, legislative employees and judges exempt.
171.05   Collection at source.
171.051   Employer withholding from qualifying wages.
171.052   Occasional entrant rule.
171.053   Withholding by casino and lottery operators.
171.06   Income subject to net profit tax.
171.061   Determining taxable income for taxpayers who are not individuals.
171.062   Income subject to net profit tax.
171.063   Consolidated income tax return.
171.07   Declaration of estimated tax.
171.08   Tax credits.
171.081   Credit for tax paid to another municipality.
171.082   Refundable credit for qualifying loss.
171.083   Credit for person working in JEDZ or JEDD.
171.084   Credit for tax beyond statute for obtaining refund.
171.085   Tax credits for job creation and/or retention.
171.09   Annual return.
171.091   Return and payment of tax.
171.092   Military taxpayers and spouses.
171.093   Use of Ohio Business Gateway.
171.094   Extension of time to file.
171.095   Amended returns.
171.096   Refunds.
171.10   Penalties, interest, fees and charges.
171.11   Audits.
171.12   Rounding.
171.13   Authority and powers of the Tax Administrator.
171.131   Administrative powers of the Tax Administrator.
171.132   Compromise of claims and payment over time.
171.133   Right to examine records.
171.134   Requirement of identifying information.
171.14   Confidentiality.
171.15   Fraud.
171.16   Opinion of the Tax Administrator.
171.17   Assessment; appeal based on presumption of delivery.
171.18   Local Board of Tax Review; appeals.
171.19   Actions to recover; statute of limitations.
171.20   Adoption of rules.
171.30   Landlords shall assist with taxpayer identification.
171.40   Filing net profit taxes; election to be subject to provisions of chapter.
171.41   Definitions.
171.42   Applicability; taxable situs; apportionment.
171.43   Information provided to tax administrators; confidentiality.
171.44   Filing of annual return; remittance; disposition of funds.
171.45   Electronic filing.
171.46   Consolidated returns.
171.47   Failure to pay tax.
171.48   Declaration of estimated taxes.
171.49   Additional penalties.
171.50   Assessments against taxpayer.
171.51   Refund applications.
171.52   Amended returns.
171.53   Examination of records and other documents and persons.
171.54   Credits.
171.55   Reckless violations; penalties.
171.98   Savings clause.
171.99   Violations; penalty.