CHAPTER 38: VILLAGE INCOME TAX
Section
   38.01   Authority
   38.02   Definitions
   38.03   Imposition of tax
   38.04   Collection at source
   38.05   Annual return; filing
   38.06   Credit for tax paid to other municipalities
   38.07   Estimated taxes
   38.08   Rounding of amounts
   38.09   Requests for refunds
   38.10   Second municipality imposing tax after time period allowed for refund
   38.11   Amended returns
   38.12   Limitations
   38.13   Audits
   38.14   Service of assessment
   38.15   Administration of claims
   38.16   Tax information confidential
   38.17   Fraud
   38.18   Interest
   38.19   Authority of Tax Administrator; verification of information
   38.20   Request for opinion of the Tax Administrator
   38.21   Board of Tax Review
   38.22   Authority to create rules and regulations
   38.23   Rental and leased property
   38.24   Collection of tax after termination of ordinance
   38.25   Adoption of RITA rules and regulations
   38.26   Election to be subject to R.C. §§ 718.80 to 718.95
 
   38.99   Penalty