884.01 Authority to levy tax; purposes of tax; rate
884.011 Authority to levy tax.
884.012 Purposes of tax; rate.
884.013 Allocation of funds.
884.014 Statement of procedural history; State mandated changes to Municipal income tax.
884.02 Effective date.
884.03 Definitions.
884.04 Income subject to tax for individuals
884.041 Determining Municipal taxable income for individuals.
884.042 Domicile.
884.043 Exemption for member or employee of General Assembly and certain judges.
884.05 Collection at source
884.051 Collection at source; withholding from qualifying wages.
884.052 Collection at source; occasional entrant.
884.053 Collection at source; casino and VLT.
884.06 Income subject to net profit tax
884.061 Determining Municipal taxable income for taxpayers who are not individuals.
884.062 Net profit; income subject to net profit tax; alternative apportionment.
884.063 Consolidated Federal income tax return.
884.064 Tax credit for businesses that foster new jobs in Ohio.
884.065 Tax credits to foster job retention.
884.07 Declaration of estimated tax.
884.08 Credit for tax paid
884.081 Credit for tax paid to another municipality.
884.082 Refundable credit for qualifying loss.
884.083 Credit for person working in joint economic development district.
884.084 Credit for tax beyond statute for obtaining refund.
884.09 Annual return
884.091 Return and payment of tax.
884.092 Return and payment of tax; individuals serving in combat zone.
884.093 Use of Ohio Business Gateway; types of filings authorized.
884.094 Extension of time to file.
884.095 Amended returns.
884.096 Refunds.
884.10 Penalty, interest, fees and charges.
884.11 Audit.
884.12 Rounding.
884.13 Authority and powers of the Tax Administrator
884.131 Authority of Tax Administrator; administrative powers of the Tax Administrator.
884.132 Authority of Tax Administrator; compromise of claim and payment over time.
884.133 Authority of Tax Administrator; right to examine.
884.134 Authority of Tax Administrator; requiring identifying information.
884.14 Confidentiality.
884.15 Fraud.
884.16 Opinion of the Tax Administrator.
884.17 Assessment; appeal based on presumption of delivery.
884.18 Local Board of Tax Review; appeal to Local Board of Tax Review.
884.19 Actions to recover; statute of limitations.
884.20 Adoption of rules.
884.21 Information by landlord.
884.22 Information by contractors.
884.23 Filing net profit taxes; election to be subject to provisions of chapter.
884.97 Collection after termination of chapter.
884.98 Savings clause.
884.99 Violations; penalty.
(a) The tax on income and the withholding tax established by this chapter are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this chapter are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio R.C. Chapter 718. This chapter is deemed to incorporate the provisions of Ohio R.C. Chapter 718.
(b) The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the municipal corporation, and shall be measured by municipal taxable income. The Municipality shall tax income at a uniform rate. The tax is levied on Municipal taxable income, as defined herein.
(Ord. 15-19. Passed 11-16-15.)
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