CHAPTER 184
Municipal Income Tax Effective January 1, 2016

184.01    Authority to levy tax; purposes of tax; rate.

184.011    Authority to levy tax.

184.012    Purposes of tax; rate.

184.013    Allocation of funds.

184.014    Statement of procedural history; state mandated changes to Municipal Income Tax.

184.02    Effective date.

184.03    Definitions.

184.04    Income subject to tax for individuals.

184.041    Determining municipal taxable income for individuals.

184.042    Domicile.

184.043    Exemption for member or employee of general assembly and certain judges.

184.05    Collection at source.

184.051    Collection at source; withholding from qualifying wages.

184.052    Collection at source; occasional entrant.

184.053    Collection at source; casino and VLT.

184.06    Income subject to net profit tax.

184.061    Determining municipal taxable income for taxpayers who are not individuals.

184.062    Net profit; income subject to net profit tax; alternative apportionment.

184.063    Consolidated Federal Income Tax return.

184.064    Tax credit for businesses that foster new jobs in Ohio.

184.065    Tax credits to foster job retention.

184.07    Declaration of estimated tax.

184.08    Credit for tax paid.

184.081    Credit for municipal income tax paid.

184.082    Refundable credit for qualifying loss.

184.083    Credit for person working in Joint Economic Development District or Zone.

184.084    Credit for tax beyond statute for obtaining refund.

184.09    Annual return.

184.091    Return and payment of tax.

184.092    Return and payment of tax; individuals serving in combat zone.

184.093    Use of Ohio Business Gateway; types of filings authorized.

184.094    Extension of time to file.

184.095    Amended returns.

184.096    Refunds.

184.10    Penalty, interest, fees, and charges.

184.11    Audit.

184.12    Rounding.

184.13    Authority and powers of the Tax Commissioner.

184.131    Authority of Tax Commissioner; administrative powers of the Tax Commissioner.

184.132    Authority of Tax Commissioner; compromise of claim and payment over time.

184.133    Authority of Tax Commissioner; right to examine.

184.134    Authority of Tax Commissioner; requiring identifying information.

184.14    Confidentiality.

184.15    Fraud.

184.16    Opinion of the Tax Commissioner.

184.17    Assessment; appeal based on presumption of delivery.

184.18    Local Board of Tax Review; appeal to Local Board of Tax Review.

184.19    Actions to recover; statute of limitations.

184.20    Adoption of rules.

184.21    Mandatory registration of residents, tenants, contractors and employees.

184.22    Contract provisions.

184.23    Filing net profit taxes; election to be subject to provisions of chapter.

184.231    Definitions.

184.232    Applicability; taxable situs; apportionment.

184.233    Reserved.

184.234    Information provided to Tax Administrators; confidentiality.

184.235    Filing of annual return; remittance; disposition of funds.

184.236    Electronic filing.

184.237    Consolidated returns.

184.238    Failure to pay tax.

184.239    Declaration of estimated taxes.

184.2310    Additional penalties.

184.2311    Assessments against taxpayer.

184.2312    Refund applications.

184.2313    Amended returns.

184.2314    Examination of records and other documents and persons.

184.2315    Credits.

184.2316    Reckless violations; penalties.

184.97    Collection after termination of chapter.

184.98    Savings clause.

184.99    Violations; penalty.

CROSS REFERENCES

      Income Tax Division established - see Whitehall Charter 43

      Power to tax - see Ohio Constitution, Article XII 8

      Limitation on tax rate - see Whitehall Charter 66

      Auditor to be Tax Commissioner - see ADM. 135.01

      Municipal income taxes - see Ohio R.C. Chapter 718