EDITOR’S NOTE: See Chapter 94.5 for income tax effective January 1, 2016.
Section
94.01 Definitions
94.02 Income tax levy
94.03 Income tax return and payment of tax
94.04 Collection of tax at the source
94.05 Exemptions/deductions
94.06 Consolidated returns
94.07 Declarations
94.08 Duty to retain records
94.09 Credit for tax paid to other municipalities
94.10 Apportionment of taxable income
94.11 Loss carry-forward
94.12 Refunds; overpayments
94.13 Extensions.
94.14 Amending an income tax return.
94.15 Failure to file/estimating returns
94.16 Collection of unpaid taxes
94.17 Penalties, interest, and fees
94.18 Criminal penalties
94.19 Allocation of funds
94.20 Board of Appeal
94.21 Board of Review
94.22 Reports by landlords, condominium associates and other organizations
94.23 Duties of the Finance Director
94.24 Investigative powers of the Finance Director
94.25 Confidentiality
94.26 Saving clause
94.27 Effective period
EDITOR’S NOTE: The City of West Carrollton hereby declares its intent and resolve to enact uniform provisions in its tax ordinances in accordance with the proposals stated in Exhibit A attached to Resolution 24-2012 upon revision of Chapter 718 of the Ohio Revised Code as recommended in Exhibit A.
The City encourages the Ohio General Assembly to be expeditious in revising Chapter 718 of the Ohio Revised Code in accordance with the proposals stated in Exhibit A and maintaining revenue neutrality.
The City further encourages other municipalities in southwestern Ohio to declare their intent and resolve to enact the uniform tax provisions proposed in Exhibit A upon revision of Chapter 718 of the Ohio Revised Code.