Editor's Note: This chapter, formerly a codification of Ordinance 99-57, passed November 17, 1999, was reenacted in its entirety upon the adoption of Ordinance 2001-59, passed November 20, 2001, codified herein. Ordinance 2001-59 was subsequently repealed and this chapter was again reenacted in its entirety upon the adoption of Ordinance 2004-52, passed December 20, 2004, codified herein.
890.01 Purpose.
890.02 Definitions.
890.03 Imposition of tax.
890.04 Effective period.
890.05 Return and payment of tax.
890.06 Collection at source.
890.07 Declarations.
890.08 Appointment and Duties of the Tax Administrator.
890.09 Investigative powers of the Tax Administrator; penalty for divulging confidential information.
890.10 Interest and penalties.
890.11 Collection of unpaid taxes; refunds of overpayments.
890.111 Collection costs on unpaid taxes.
890.12 Violations and penalties.
890.13 Board of Review.
890.14 Allocation of funds.
890.15 Saving clause.
890.16 Collection of tax after termination of chapter.
890.17 Allocation of funds.
890.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, Secs. 3, 5, Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Income Tax Administrator as part of the Department of Public
Service and Safety - see ADM. Ch. 242, Ed. Note
Income Tax Department - see ADM. Ch. 258
Registration of peddlers and concessionaires with Income Tax
Department - see B.R. & T. 864.08