CHAPTER 181
Income Tax
Income Tax
181.01 Purpose.
181.02 Definitions.
181.03 Imposition of tax.
181.04 Effective period and purposes.
181.05 Return and payment of tax.
181.06 Collection at source.
181.07 Declarations.
181.08 Duties of the Director of Finance.
181.09 Investigative powers of the Director of Finance.
181.10 Interest and penalties.
181.11 Collection of unpaid taxes and refunds of overpayments.
181.12 Violations.
181.13 Board of Review.
181.14 Appropriation.
181.15 Credit for tax paid to another municipality.
181.16 Separability.
181.99 Penalty.
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. . 718
State income tax - see Ohio R.C. . 5747