CHAPTER 881
Income Tax Rules and Regulations Effective Through December 31, 2015

EDITOR'S NOTE: Although the city has not formally taken action with respect to Chapter 881, all of its provisions have been superseded by state law with respect to taxes after 2016.

881.01   Purpose.

881.02   Definitions.

881.03   Imposition of tax.

881.04   Return and payment of tax.

881.05   Collection at source.

881.06   Declarations.

881.07   Duties and powers of the Superintendent of Taxation.

881.08   Interest, penalties and fees.

881.09   Collection of unpaid taxes and refund of overpayments.

881.10   Credit for tax paid to another municipality; credit to residents.

881.11   Violations.

881.12   Authority and application.

   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 ordinance - see B.R. & T. Ch. 880