CHAPTER 173
Income Tax
 
EDITOR’S NOTE: See Chapter 171 for income tax effective January 1, 2016.
 
173.01   Purpose.
173.02   Definitions.
173.03   Imposition.
173.031   Additional tax.
173.04   Annual return and payment.
173.05   Collection at source.
173.06   Declarations of estimated tax.
173.07   Duties of Income Tax Supervisor.
173.08   Investigative powers of the Income Tax Supervisor; confidentiality of information.
173.09   Interest penalties.
173.10   Collection of unpaid taxes and refunds of overpayments.
173.11   Violations.
173.12   Board of Review.
173.13   Credit for tax paid to another municipality.
173.99   Penalty.
 
CROSS REFERENCES
         Payroll deductions - see Ohio R.C. 9.42
         Municipal income tax - see Ohio R.C. Ch. 718
         State income tax - see Ohio R.C. Ch. 5747