CHAPTER 193 Earned Income Tax

 

		193.01      Purpose.

		193.02      Definitions.

		193.03      Imposition of tax.

		193.031     Exemptions; source of income not taxed.

		193.04      Effective period.

		193.05      Return and payment of tax; amended returns.

		193.051     Landlord/tenant information.

		193.06      Collection at source; withholding by Employer.

		193.07      Estimated tax payments.

		193.08      Duties of the Commissioner.

		193.09      Investigative powers of  the Commissioner; penalty  for divulging confidential information.

		193.10      Interest and penalties.

		193.11      Collection of unpaid taxes by  civil litigation and refunds of overpayments

		193.12      Violations; criminal  prosecutions.

		193.13      Board of Review.

		193.14      Allocation of funds.

		193.15      Relief; credit for tax paid to another municipality.

		193.16      Separability; conflicts.

		193.17      Collection of tax after termination of chapter.

		193.18      Contractor and subcontractor registration.

 

CROSS REFERENCES

		Power to levy income tax - see Ohio Const., Art. XVIII, Sec.3

		Payroll deductions - see Ohio R.C. 9.42

		Municipal income taxes - see Ohio R.C. Ch. 718