172.01 Purpose and effective date.
172.02 Definitions.
172.03 Imposition of tax.
172.04 Collection at source; taxes withheld by employer.
172.05 Annual return filing and payment of tax.
172.06 Credit for tax paid to other municipalities.
172.07 Estimated taxes.
172.08 Rounding of amounts.
172.09 Requests for refunds.
172.10 Second municipality imposing tax after time period allowed for refund.
172.11 Amended returns.
172.12 Limitations.
172.13 Audits.
172.14 Service of assessment.
172.15 Administration of claims.
172.16 Tax information confidential.
172.17 Fraud.
172.18 Interest and penalties.
172.19 Authority of Tax Administrator; verification of information.
172.20 Opinion of the Tax Administrator.
172.21 Board of Tax Review.
172.22 Creation of rules and regulations.
172.23 Rental and leased property.
172.24 Savings clause.
172.25 Collection of tax after termination of chapter.
172.26 Adoption of RITA Rules and Regulations.
172.99 Violations; penalties.
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718
Waterville Municipal Income Tax prior to 1/1/2016 - see ADM. Ch. 171