181.01 Purpose.
181.02 Definitions.
181.03 Imposition of tax.
181.04 Determination of taxable income.
181.041 Total allocation.
181.05 Consolidated returns.
181.051 Operating loss; carry forward.
181.06 Exemptions.
181.07 Return and payment of tax.
181.08 Amended returns/audits.
181.09 Collection at source.
181.091 Requiring owners of rental or leased property located within the Village to provide the Income Tax Administrator with information of tenants.
181.10 Declarations.
181.11 Duties of Tax Administrator; bond.
181.12 Investigative powers of Tax Administrator.
181.13 Interest and penalties.
181.14 Collection of unpaid taxes and refunds of overpayments.
181.15 Prohibitions.
181.16 Board of Review.
181.17 Allocation of funds.
181.18 Reciprocity.
181.19 Effective period; collection of tax after termination.
181.20 Severability.
181.21 Questionnaires and registration.
181.22 Collection service fee for delinquent taxes.
181.99 Penalty.
CROSS REFERENCES
Power to levy - see Ohio Const., Article XVIII, Section 3
Payroll deduction - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Chapter 718