182.01 Authority to levy tax; purpose of tax.
182.02 Definitions.
182.03 Imposition of tax.
182.04 Collection at source.
182.041 Collection at source: winnings from casino, sports gaming facility, or video lottery terminal.
182.05 Annual return; filing.
182.06 Credit for tax paid to other municipalities.
182.07 Estimated taxes.
182.08 Rounding of amounts.
182.09 Requests for refunds.
182.10 Second municipality imposing tax after time period allowed for refunds.
182.11 Amended returns.
182.12 Limitations.
182.13 Audits.
182.14 Service of assessment.
182.15 Administration of claims.
182.16 Tax information confidential.
182.17 Fraud.
182.18 Interest and penalties.
182.19 Authority of Tax Administrator;
182.20 Request for opinion of the Tax Administrator.
182.21 Board of Tax Review.
182.22 Authority to create rules and regulations.
182.23 Rental and leased property.
182.24 Savings clause.
182.25 Collection of tax after termination of ordinance.
182.26 Adoption of RITA rules and regulations.
182.27 Election to be subject to ORC 718.80 to 718.95.
182.99 Violations; penalties.
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718