CHAPTER 181
Income Tax

   EDITOR’S NOTE: Ordinance 72-1700, passed October 16, 1972, as amended, was readopted in its entirety by Ordinance 02-019, passed April 15, 2002, as set forth in Chapter 181. See Chapter 182 for the Municipal Income Tax Effective January 1, 2016.

181.01    Definitions.

181.02   Imposition of tax.

181.03   Allocation of net profits.

181.04   Levy of tax.

181.05   Return and payment of tax.

181.06   Amended return and refunds for overpayment.

181.07   Collection at source.

181.08   Declarations.

181.09   Duties of the Tax Director.

181.10   Investigative powers of the Tax Director

181.11   Tax information confidential; penalty.

181.12   Collection of unpaid taxes.

181.13   Violations; general penalty.

181.14   Credit for tax paid to another municipality.

181.15   Exemptions.

181.16   Contract provisions.

181.17   Interest and penalties.

181.18   Allocation of funds.

181.19   Interest on unpaid withheld taxes.

181.20   Board of Tax Appeals.

181.21   Rental property tenant information.

181.22   Mandatory registration.

CROSS REFERENCES

Limitation on rate of taxation - see CHTR. 4.05.1

Municipal income taxes - see Ohio R.C. 7.18