CHAPTER 181
Income Tax
INCOME TAX BEFORE JANUARY 1, 2016
181.01    Purpose.
181.02    Definitions.
181.03    Imposition of tax.
181.04    Effective period.
181.05    Allocation of tax.
181.06    Exemptions.
181.07    Return and payment of tax.
181.08    Payment of tax.
181.09    Collection at source.
181.10    Declarations.
181.11    Collection of unpaid taxes; refunds.
181.12    Tax credit.
181.13    Disbursement of funds collected.
181.14    Duties and authority of the administrator.
181.15    Board of Review.
181.16    Collection of tax after determination.
181.17    Interest on late payments; violations.
181.18    Confidential nature of information obtained.
181.99    Penalty.
 
INCOME TAX EFFECTIVE JANUARY 1, 2016
181.19   Authority to levy tax; purpose of tax; state mandated changes; effective January 1, 2016.
181.20   Definitions.
181.21   Imposition of tax.
181.22   Collection at source.
181.23   Annual return; filing.
181.24   Credit for tax paid to other municipalities.
181.25   Estimated taxes.
181.26   Rounding of amounts.
181.27   Requests for refunds.
181.28   Second municipality imposing tax after time period allowed for refund.
181.29   Amended returns.
181.30   Limitations.
181.31   Audits.
181.32   Service of assessment.
181.33   Administration of claims.
181.34   Tax information confidential.
181.35   Fraud.
181.36   Interest and penalties.
181.37   Authority of Tax Administrator; verification of information.
181.38   Request for opinion of the Tax Administrator.
181.39   Board of Tax Review.
181.40   Authority to create rules and regulations.
181.41   Rental and leased property.
181.42   Savings clause.
181.43   Collection of tax after termination of ordinance.
181.44   Adoption of RITA rules and regulations.
181.991   Violations; penalties.
 
 
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income tax - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. Ch. 5747.
 
INCOME TAX BEFORE JANUARY 1, 2016