Section
Motor Vehicle License Tax
36.001 Imposition of tax
36.002 Purpose
36.003 Reductions; exemptions
Municipal Income Tax
Article 1: Authority to Levy Tax; Purposes of Tax; Rate
36.015 Authority to levy tax
36.016 Purposes of tax; rate
36.017 Allocation of funds
36.018 Statement of procedural history; state mandated changes to municipal income tax
Article 2: Effective Date; Definitions
36.030 Effective date
36.031 Definitions
Article 3: Income Subject to Tax for Individuals
36.045 Determining municipal taxable income for individuals
36.046 Domicile
36.047 Exemption for member or employee of General Assembly and certain judges
Article 4: Collection at Source
36.060 Collection at source; withholding from qualifying wages
36.061 Collection at source; occasional entrant
36.062 Collection at source; casino and VLT
Article 5: Income Subject to Net Profit Tax
36.075 Determining municipal taxable income for taxpayers who are not individuals
36.076 Net profit; income subject to net profit tax; alternative apportionment
36.077 Consolidated federal income tax return
36.078 Tax credit for businesses that foster new jobs in Ohio
36.079 Tax credits to foster job retention
Article 6: Estimated Tax
36.090 Declaration of estimated tax
Article 7: Credit for Tax Paid
36.105 Reciprocity credit
36.106 Refundable credit for qualifying loss
36.107 Credit for person working in joint economic development district or zone
36.108 Credit for tax beyond statute for obtaining refund
Article 8: Annual Return
36.120 Return and payment of tax
36.121 Return and payment of tax; individuals serving in combat zone
36.122 Use of Ohio Business Gateway; types of filings authorized
36.123 Extension of time to file
36.124 Amended returns
36.125 Refunds
Article 9: Penalty, Interest, Audit, Rounding
36.140 Penalty, interest, fees and charges
36.141 Audit
36.142 Rounding
Article 10: Authority and Powers of the Tax Administrator
36.155 Authority of Tax Administrator; administrative powers of the Tax Administrator
36.156 Authority of Tax Administrator; compromise of claim and payment over time
36.157 Authority of Tax Administrator; right to examine
36.158 Authority of Tax Administrator; requiring identifying information
Article 11: Confidentiality; Fraud
36.170 Confidentiality
36.171 Fraud
Article 12: Tax Administrator; Appeals; Local Board of Tax Review
36.185 Opinion of the Tax Administrator
36.186 Assessment; appeal based on presumption of delivery
36.187 Local Board of Tax Review; appeal to Local Board of Tax Review
Article 13: Actions; Adoption; Reconciliation; Collection
36.200 Actions to recover; statute of limitations
36.201 Adoption of rules
36.202 Reconciliation with state law
36.203 Collection of tax after termination of chapter
36.204 Savings clause
Article 14: Mayor to Contract with Regional Council of Governments
36.215 Authorization for agreement
Article 15: Regional Council of Governments (RITA) Rules and Regulations
36.230 Purposes and allocation
36.231 Definitions of terms
36.232 Imposition of income tax
36.233 Collections at source
36.234 Annual returns
36.235 Credit for tax paid to other municipalities
36.236 Estimated taxes
36.237 Rounding of amounts
36.238 Requests for refunds
36.239 Second municipality imposing tax after time period allowed for refund
36.240 Amended returns
36.241 Limitations
36.242 Audits
36.243 Service of assessment
36.244 Administration of claims
36.245 Tax information confidential
36.246 Fraud
36.247 Interest and penalties
36.248 Authority of Tax Administrator; verification of information
36.249 Request for opinion of the Tax Administrator
36.250 Board of Tax Review
36.251 Authority to create rules and regulations
36.252 Rental and leased property
36.253 Savings clause
36.254 Collection of tax after termination of article
36.255 Adoption of RITA rules and regulations
36.999 Penalty