EDITOR'S NOTE: Ordinance 04-08, passed May 17, 2004, adopted State mandated amendments to Income Tax Ordinance 67-26. A copy of the ordinance and of the State mandated amendments are available for inspection in the office of the Clerk of Council.
880.01 Purpose.
880.02 Definitions.
880.03 Imposition of tax.
880.04 Effective period.
880.05 Return and payment of tax.
880.06 Collection at source.
880.07 Declarations.
880.08 Duties and powers of the Superintendent of Taxation.
880.09 Investigative powers of the Superintendent; divulging confidential information.
880.10 Interest and penalties.
880.11 Collection of unpaid taxes and refund of overpayments.
880.12 Violations.
880.13 Board of Adjudication and Board of Tax Appeals.
880.14 Allocation of funds.
880.15 Credit for tax paid to another municipality.
880.16 Application of chapter; separability.
880.17 Collection of tax after termination of chapter.
880.18 Effective date.
880.99 Penalties.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, Sec. 8
Majority vote of electors required - see CHTR. Sec. 10-3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Income tax rules and regulations - see B.R. & T. Ch. 881