EDITOR’S NOTE: Pursuant to Ordinance 1185-15, the Village has enacted a new Income Tax Ordinance effective January 1, 2016. Copies are on file at the Village Hall.
181.01 Purpose.
181.02 Definitions.
181.03 Imposition of tax.
181.04 Effective period.
181.05 Return and payment of tax.
181.06 Collection at source.
181.07 Declarations.
181.08 Duties of the Tax Commissioner.
181.09 Investigative powers of the Tax Commissioner.
181.10 Interest and penalties.
181.11 Collection of unpaid taxes; refunds.
181.12 Board of Review.
181.13 Allocation of funds.
181.14 Credit for tax paid to another municipality.
181.15 Saving clause.
181.99 Penalty.
CROSS REFERENCES
Power to levy - see Ohio Const., Art. XII, Sec. 8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. Ch. 5747