CHAPTER 181
Income Tax
 
181.01   Authority to levy tax.
181.02   Purpose.
181.03   Definitions.
181.04   Imposition of tax.
181.05   Effective period.
181.06   Taxes paid to other municipalities.
181.07   Collection at source.
181.08   Declarations.
181.09   Returns and payment of tax.
181.10   Duties of the Tax Administrator.
181.11   Investigative power of the Tax Administrator; identification information; penalty for divulging confidential information.
181.12   Interest and penalties.
181.13   Collection of unpaid taxes and refunds of overpayments.
181.14   Violations.
181.15   Board of Review.
181.16   Allocation of funds.
181.17   Extension of effective period.
181.18   Saving clause.
181.19   Penalty.
181.20   Filing net profit taxes; election to be subject to provisions of chapter.
181.21   Definitions.
181.22   Applicability; taxable situs; apportionment.
181.23   Information provided to Tax Administrator; confidentiality.
181.24   Filing of annual return; remittance; disposition of funds.
181.25   Electronic filing.
181.26   Consolidated returns.
181.27   Failure to pay tax.
181.28   Declaration of estimated taxes.
181.29   Additional penalties.
181.30   Assessments against taxpayer.
181.31   Refund applications.
181.32   Amended returns.
181.33   Examination of records and other documents and persons.
181.34   Credits.
181.35   Reckless violations; penalties.
 
 
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Rental occupancy reports - see ADM. 135.03