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
34.161 Additional income tax for street improvements
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