CHAPTER 171
Income Tax
EDITOR’S NOTE: See Chapter 172 for income tax effective January 1, 2016.
171.01   Purpose.
171.02   Definitions.
171.03   Imposition of tax.
171.04   Effective date.
171.05   Return and payment of tax.
171.06   Collection at source.
171.07   Declarations.
171.08   Duties of the City Treasurer.
171.09   Investigative powers of the City Treasurer; divulging confidential information.
171.10   Interest and penalties.
171.101   Check charges.
171.11   Collection of unpaid taxes.
171.12   Violations.
171.13   Board of Review.
171.14   Allocation of funds.
171.15   Credit for tax paid to other political subdivision.
171.151   Credit for an employee buyout.
171.152   GM employee transfer credit.
171.153   Income Tax Incentive Program for Downtown Business District.
171.154   Housing stimulus tax abatement. (Repealed)
171.155   Income Tax Incentive Program for that portion of the City of Warren not located within the Downtown Business District.
171.16   Saving clause.
171.17   Collection of tax after termination of chapter.
171.18   Exemptions.
171.19   Information to be supplied by owners, lessors, landlords and contractors.
171.20   Escrowed funds.
171.21   Occasional entry.
171.22   Deminimus considerations.
171.99   Penalty.
CROSS REFERENCES
         Payroll deductions - see Ohio R.C. 9.42
         Municipal income taxes - see Ohio R.C. Ch. 718
         City Income Tax Department - see ADM. 125.01