EDITOR'S NOTE: Rules and Regulations governing this chapter have been promulgated and amended by the Administrator, pursuant to Section 197.08(b) hereof, and were approved by the Board of Review on November 16, 1970. Copies of the same are available from the Administrator.
197.01 Purpose.
197.02 Definitions.
197.03 Imposition of tax.
197.04 Effective period.
197.05 Return and payment of tax.
197.06 Collection at source.
197.07 Declarations.
197.08 Duties of the Administrator.
197.09 Investigative powers of the Administrator; divulging confidential information.
197.10 Interest and penalties.
197.11 Collection of unpaid taxes and refunds of overpayments.
197.12 Violations.
197.13 Board of Review.
197.14 Allocation of funds.
197.15 Credit for tax paid to another municipality.
197.16 Separability.
197.17 Collection of tax after termination of chapter.
197.18 Effective date of additional tax.
197.19 Landlord/tenant information.
197.20 Contractor and subcontractor registration.
197.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, § 3
Municipal income taxes - see Ohio R.C. Ch. 718
Charter provisions for finances - see CHTR. Art. VI