Section
881.01 Authority to Levy; Purpose; Rate; Applicability
881.02 Definitions
881.03 Imposition of Tax
881.04 Collection at the Source
881.05 Annual Return; Filing
881.06 Credit for Tax Paid to Another Municipality or Joint Economic Development District
881.07 Estimated Taxes
881.08 Rounding of Amounts
881.09 Requests for Refunds
881.10 Second Municipality Imposing Tax After Time Period Allowed for Refund
881.11 Amended Returns
881.12 Limitations
881.13 Audits
881.14 Service of Assessment
881.15 Administration of Claims
881.16 Tax Information Confidential
881.17 Fraud
881.18 Interest and Penalties
881.19 Authority of Tax Administrator; Verification of Information
881.20 Request for Opinion of the Tax Administrator
881.21 Board of Tax Review
881.22 Rules and Regulations
881.23 Rental and Leased Property
881.24 Savings Clause
881.25 Collection of Tax After Termination of Chapter
881.26 Income Tax Rebate Program
881.27 Returns Filed Pursuant to Opt-In Provisions of ORC 718.80 – 718.95
881.99 Violations; Penalties
CROSS REFERENCES
Authority to Levy - see OH CONST. Article XVIII, Section 3
Finance Department - see ADMIN. Chapter 236.
Municipal Income Tax - see ORC Chapter 718.