193.01 Purpose of tax.
193.02 Definitions.
193.03 Tax Administrator.
193.04 Association.
193.05 Board of Review.
193.06 Business.
193.07 Corporation.
193.08 Employee.
193.09 Employer.
193.10 Fiscal year.
193.11 Gross receipts.
193.12 Net profits.
193.13 Nonresident.
193.14 Nonresident unincorporatedbusiness entity.
193.15 Person.
193.16 Place of business.
193.17 Resident.
193.18 Resident unincorporated business entity.
193.19 Taxable income.
193.20 Taxable year.
193.21 Taxpayer.
193.22 Imposition of income tax; rate and income taxable.
193.23 Effective period.
193.24 Determination of allocation of tax; method of determination.
193.25 Definition of "sales made in the City."
193.26 Total allocation.
193.27 Rentals.
193.28 Operation loss; carry forward.
193.29 Sources of income not taxed.
193.30 When return required to be made.
193.31 Form and content of return.
193.32 Extension of time for filing returns.
193.33 Consolidated returns.
193.34 Amended returns.
193.35 Payment of tax on filing of return.
193.36 Collection at source.
193.37 Declarations of income not collected at source.
193.38 Filing of declaration.
193.39 Form of declaration.
193.40 Payment to accompany declaration.
193.41 Annual return.
193.42 Interest on unpaid tax.
193.43 Penalties on unpaid tax.
193.44 Exceptions.
193.45 Abatement of interest and penalty.
193.46 Violations.
193.47 Limitation on prosecution.
193.48 Failure to procure forms not excuse.
193.49 Collection of unpaid taxes and refunds of overpayments; unpaid taxes recoverable as other debts.
193.50 Refunds of taxes erroneously paid.
193.51 Amounts of less than one dollar.
193.52 Taxpayer relief and reciprocity provision; nonresident taxpayers. (Repealed)
193.53 City resident subject to income tax in other municipality.
193.54 Claim for credit.
193.55 Disbursement of receipts of tax collection; disbursement of funds collected.
193.56 Duties and authority of the Administrator; duty to receive tax imposed.
193.57 Duty to enforce collection.
193.58 Authority to make and enforce regulations.
193.59 Authority to arrange installment payments.
193.60 Authority to determine amount of tax due.
193.61 Authority to make investigations.
193.62 Authority to compel productions of records.
193.63 Refusal to produce records.
193.64 Confidential nature of information obtained.
193.65 Taxpayer required to retain records.
193.66 Authority to contract for central collection facilities. (Repealed)
193.67 Local Board of Tax Review established.
193.68 Duty to approve regulations and to hear appeals.
193.69 Right of appeal.
193.70 Declaration of legislative intent.
193.71 Collection of tax after termination of chapter.
193.99 Penalty.
CROSS REFERENCES
Power to levy taxes - see CHTR. Art. VII
State law provisions - see Ohio R.C. Ch. 718