CHAPTER 181
Municipal Income Tax

181.01   Purpose.

181.02   Definitions.

181.03   Imposition of tax.

181.04   Apportionment of net profits.

181.05   Returns and payment of tax.

181.06   Extensions for filing return.

181.07   Amended return.

181.08   Refund for overpayment.

181.09   Collection at source.

181.10   Declarations of estimated tax liabilty.

181.11   Income Tax Division; duties of Tax Commissioner.

181.12   Investigative powers of Tax Administrator.

181.13   Tax information confidential; penalty.

181.14   Collection of unpaid taxes.

181.141    Alternate method of collection of unpaid taxes.

181.15   Interest and penalties.

181.16   Exemptions.

181.17   Credit for tax paid to another municipality.

181.18   Contract provisions.

181.19   Allocation of income tax monies received.

181.20   Saving clause.

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

181.22   Board of Income Tax Review.

181.99   Violations and penalties.

181.991   Corporations or other organizations; violations and penalties.

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