193.01 Purpose.
193.02 Definitions.
193.03 Administrator.
193.04 Association.
193.05 Board of Review.
193.06 Business.
193.07 Corporation.
193.08 Employee.
193.09 Employer.
193.10 Fiscal year.
193.11 Gross receipts.
193.12 Net profits.
193.13 Nonresident.
193.14 Nonresident unincorporated business entity.
193.15 Person.
193.16 Place of business.
193.17 Resident.
193.18 Resident unincorporated business entity.
193.19 Taxable income.
193.20 Taxable year.
193.21 Taxpayer.
193.22 Rate and income taxable.
193.23 Effective period.
193.24 Method of determination.
193.25 Sales made in the City.
193.26 Total allocation.
193.27 Rentals.
193.28 Operating loss carry-forward.
193.29 Sources of income not taxed.
193.30 When return required to be made.
193.31 Form and content of return.
193.32 Extension of time for filing returns.
193.33 Consolidated returns.
193.34 Amended returns.
193.35 Payment of tax on filing of return.
193.36 Collection at source.
193.37 Declarations of income not collected at source.
193.38 Filing of declaration.
193.39 Form of declaration.
193.40 Payment to accompany declaration.
193.41 Annual return.
193.42 Interest on unpaid tax.
193.43 Penalties on unpaid tax.
193.44 Exceptions.
193.45 Abatement of interest and penalty.
193.46 Violations.
193.47 Limitation on prosecution.
193.48 Failure to procure forms not excuse.
193.49 Unpaid taxes recoverable as other debts.
193.50 Refunds of taxes erroneously paid.
193.51 Amounts of less than one dollar.
193.52 Tax credit.
193.53 Claim for credit.
193.54 Disbursement of funds collected.
193.55 Duty to receive tax imposed.
193.56 Duty to enforce collection.
193.57 Authority to make and enforce regulations.
193.58 Authority to arrange installment payments.
193.59 Authority to determine amount of tax due.
193.60 Authority to make investigations.
193.61 Authority to compel production of records.
193.62 Refusal to produce records.
193.63 Confidential nature of information obtained.
193.64 Taxpayer required to retain records.
193.65 Authority to contract for central collection facilities.
193.66 Authority of the Administrator.
193.67 Duty to approve regulations and to hear appeals.
193.68 Right of appeal.
193.69 Board of Review established.
193.70 Separability.
193.71 Collection of tax after termination of chapter.
193.99 Penalty.
CROSS REFERENCES
Power to levy - see Ohio Const. Art. XVIII, Sec. 3; Chtr. Art. VII, Sec. 3
Municipal income taxes - see Ohio R.C. Ch. 718
Department of Finance - see ADM. Ch. 135
Admissions tax - see ADM. Ch. 191
Income tax effective January 1, 2016 - see ADM. Ch. 194