CHAPTER 34:  TAXATION AND FINANCE
Section
General Provisions
   34.01   Investment of city funds
   34.02   Purpose of motor vehicle license tax
Income Tax
   34.10   Authority to levy tax; purpose of tax
   34.11   Definitions
   34.12   Imposition of tax
   34.13   Collection at source
   34.14   Annual return; filing
   34.15   Credit for tax paid to other municipalities
   34.16   Estimated taxes
   34.17   Rounding of amounts
   34.18   Requests for refunds
   34.19   Second municipality imposing tax after time period allowed for refund
   34.20   Amended returns
   34.21   Limitations
   34.22   Audits
   34.23   Service of assessments
   34.24   Administration of claims
   34.25   Tax information confidential
   34.26   Fraud
   34.27   Interest and penalties
   34.28   Authority of Tax Administrator; verification of information
   34.29   Request for opinion of the Tax Administrator
   34.30   Board of Tax Review
   34.31   Authority to create rules and regulations
   34.32   Rental and leased property
   34.33   Savings clause
   34.34   Collection of tax after termination of ordinance
   34.35   Adoption of Rita Rules and Regulations
   34.36   Allocation of funds
   34.37   Election to be subject to R.C. §§ 718.80 to 718.95
Development of City Owned Recreation Sites and Facilities
   34.40   Purpose
   34.41   Tax established
   34.42   Use of tax
   34.43   Recreation Tax Fund
   34.44   Appropriation of other funds
   34.45   Compliance required
Transient Guest Tax
   34.55   Establishment of tax
   34.56   Definitions
   34.57   General purpose and imposition of tax; effective date
   34.58   Exemptions
   34.59   Separate statement; advertising restrictions
   34.60   Report and remittance
   34.61   Registration; certificate required
   34.62   Disposition of moneys
   34.63   Authority to examine records; refusal to produce records
   34.64   Appeals
   34.65   Penalties and interest
   34.99   Penalty