CHAPTER 181
Income Tax
181.01   Definitions.
181.02   Imposition of tax.
181.03   Determination of income subject to tax.
181.04   Effective date.
181.05   Filing requirements.
181.06   Duties of the Finance Director.
181.07   Investigative powers of the Finance Director; penalty for divulging information.
181.08   Interest and penalties.
181.09   Allocation of funds.
181.10   Board of Review.
181.11   Applicability.
181.12   Exemptions.
181.13   Refunds.
181.14   Effective period.
181.15   Collection at source; withholding by employer.
181.16   No reciprocity credit.
181.17   Saving clause.
181.18   Collection of unpaid taxes.
181.99   Penalty.
 
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718