891.01 Authority to levy tax; purposes of tax; rate.
891.011 Authority to levy tax.
891.012 Purposes of tax; rate.
891.013 Allocation of funds.
891.02 Effective date.
891.03 Certain sections of prior ordinance and regulations remain effective for tax years prior to 2016.
891.04 Definitions.
891.05 Income subject to tax for individuals.
891.051 Determining Municipal taxable income for individuals.
891.052 Domicile.
891.06 Collection at source.
891.061 Collection at source; withholding from wages.
891.062 Collection at source; occasional entrant.
891.063 Collection at source; casino and VLT.
891.07 Income subject to net profit tax.
891.071 Determining Municipal taxable income for taxpayers who are not individuals.
891.072 Net profit; income subject to net profit tax; alternative apportionment.
891.073 Consolidated Federal income tax return.
891.074 Tax credit for businesses that foster new jobs in Ohio.
891.075 Tax credits to foster job retention.
891.08 Declaration of estimated tax.
891.09 Credit for tax paid.
891.091 Credit for tax paid to another municipality.
891.092 Refundable credit for qualifying loss.
891.093 Credit for person working in Joint Economic Development District.
891.094 Credit for tax beyond statute for obtaining refund.
891.10 Annual return.
891.101 Return and payment of tax.
891.102 Return and payment of tax; individuals serving in combat zone.
891.103 Use of Ohio Business Gateway; types of filings authorized.
891.104 Extension of time to file.
891.105 Amended returns.
891.106 Refunds.
891.11 Penalty, interest, fees and charges.
891.12 Audit.
891.13 Rounding.
891.14 Authority and powers of the Tax Administrator.
891.141 Authority of Tax Administrator; administrative powers of the Tax Administrator.
891.142 Authority of Tax Administrator; compromise of claim and payment over time.
891.143 Authority of Tax Administrator; right to examine.
891.144 Authority of Tax Administrator; requiring identifying information.
891.15 Confidentiality.
891.16 Fraud.
891.17 Opinion of the Tax Administrator.
891.18 Assessment; appeal based on presumption of delivery.
891.19 Actions to recover; statute of limitations.
891.20 Adoption of rules.
891.21 Collection of tax after termination of chapter.
891.22 Savings clause.
891.23 Tenant reporting section.
891.24 Board of Tax Review.
891.99 Violations; penalty.