193.01 Purpose of levy of income tax.
193.02 Definitions.
193.03 Rate and taxable income.
193.04 Effective period.
193.05 Determination of allocation of tax.
193.06 Sales made in the City.
193.07 Total allocation.
193.08 Rentals.
193.09 Operating loss carry-forward, regulations.
193.10 Sources of income not taxed.
193.11 When return required to be made. payments.
193.12 Form and content of return.
193.13 Extension of time for filing due.
193.14 Consolidated returns.
193.15 Amended returns. records.
193.16 Payment of tax on filing of return.
193.17 Collection at source.
193.18 Declarations of income not obtained.
193.19 Filing of declaration.
193.20 Form of declaration, collection facilities.
193.21 Payment to accompany declaration.
193.22 Annual return.
193.23 Interest on unpaid tax.
193.24 Penalties on unpaid tax.
193.25 Exceptions.
193.26 Abatement of interest and penalty.
193.27 Violations.
193.28 Limitation on prosecution.
193.29 Failure to procure forms no excuse.
193.30 Unpaid taxes recoverable as other debts.
193.31 Refunds of taxes erroneously paid.
193.32 Amounts of less than one dollar.
193.33 Resident subject to income tax in other municipality.
193.34 Disbursement of receipts of tax collection.
193.35 Duty to receive tax imposed.
193.36 Duty to enforce collection.
193.37 Authority to make and enforce regulations.
193.38 Authority to arrange installment payments.
193.39 Authority to determine amount of tax due.
193.40 Authority to make investigations.
193.41 Authority to compel production of records.
193.42 Refusal to produce records.
193.43 Confidential nature of information obtained.
193.44 Taxpayer required to retain records.
193.45 Authority to contract for central collection facilities.
193.46 Assignment of administrator's duties.
193.47 Board of Review established.
193.48 Duty to approve regulations and to hear appeals.
193.49 Right of appeal.
193.50 Separability.
193.51 Collection of tax after termination of chapter.
193.52 Reports by owners of rental property.
193.53 Authority of RITA to deduct costs from moneys due the City.
193.99 Penalty.
CROSS REFERENCES
Charter provisions - see CHTR. Art. IX,§ 3
Power to levy income tax - see Ohio Const., Art. XVIII, § 3
Municipal income taxes - see Ohio R.C. Ch. 718