CHAPTER 183
Income Tax
183.01   Purpose.
183.02   Definitions.
183.03   Imposition of tax.
183.04   Effective period.
183.05   Return and payment of tax.
183.06   Collection at source.
183.07   Declarations.
183.08   Duties and powers of Tax Administrator.
183.09   Investigative powers of Tax Administrator; penalty for divulging confidential information.
183.10   Interest and penalties.
183.11   Collection of unpaid taxes and refunds of overpayments.
183.12   Board of Tax Appeals.
183.13   Allocation of funds.
183.14   Credit for tax paid to another municipality or joint economic development district.
183.15   Collection of tax after termination of chapter.
183.16   Information submission by landlords.
183.17   Saving clause.
183.99   Violations and penalties.
 
CROSS REFERENCES
Power to Levy an Income Tax - See Ohio Constitution, Article XVIII §3
Payroll Deductions - See Ohio Revised Code Section 9.42
Municipal Income Taxes - See ORC Chapter 718 for State Statutory limitations on municipal income tax powers and procedures
Income tax effective January 1, 2016 - see ADM. Ch. 193