CHAPTER 185
Income Tax for Tax Years Until January 1, 2016

   EDITOR’S NOTE: Chapter 185 is effective through December 31, 2015. See Chapter 186 for Income Tax Effective January 1, 2016.

185.01    Purpose.

185.02    Definitions.

185.03    Imposition of tax.

185.04    Levy, collection and payment of tax.

185.05   Return and payment of tax.

185.06    Collection at source.

185.07    Declarations.

185.08    Duties of the Administrator.

185.09    Investigative powers of the Administrator; penalty for divulging confidential information.

185.10    Interest and penalties.

185.11    Collection of unpaid taxes and refunds of overpayments.

185.12    Violations and penalties.

185.13    Board of Review.

185.14    Allocation of funds.

185.15    Credit for tax paid to another municipality.

185.16    Saving clause.

CROSS REFERENCES

Fiscal matters - see CHTR, Art. XII

Municipal income taxes - see Ohio R.C. Ch. 718