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. (Repealed)
171.154 Housing stimulus tax abatement. (Repealed)
171.155 Income Tax Incentive Program.
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