There is a newer version of the Ohio Revised Code
2015 Ohio Revised Code
Title [7] VII MUNICIPAL CORPORATIONS
Chapter 718 - MUNICIPAL INCOME TAXES
- Section 718.01 - [Operative Until 1/1/2016] Municipal income tax rates.
- Section 718.01 - [Operative 1/1/2016] Definitions.
- Section 718.011 - [Operative Until 1/1/2016] Income subject to tax - personal services performed by nonresident on twelve or fewer days.
- Section 718.011 - [Operative 1/1/2016] Municipal income tax on qualifying wages paid to an employee for the performance of personal services.
- Section 718.012 - [Operative 1/1/2016].
- Section 718.02 - [Operative Until 1/1/2016] Income subject to tax.
- Section 718.02 - [Operative 1/1/2016] Income subject to tax.
- Section 718.021 - Refundable credit allowed against income tax imposed by municipal corporation for each qualifying loss sustained by taxpayer.
- Section 718.03 - [Operative Until 1/1/2016] Withholding taxes from qualifying wages.
- Section 718.03 - [Operative 1/1/2016] Withholding taxes from qualifying wages.
- Section 718.031 - [Operative 1/1/2016] Withholding by casinos and lottery sales agents.
- Section 718.04 - [Operative Until 1/1/2016] Member or employee of Ohio general assembly excluded from tax.
- Section 718.04 - [Operative 1/1/2016] Authority for tax on income and withholding tax.
- Section 718.041 - [Operative Until 1/1/2016] Termination of courts' jurisdiction to hear cases concerning recovery of tax on exempt income.
- Section 718.05 - [Operative Until 1/1/2016] Filing date for return.
- Section 718.05 - [Operative 1/1/2016] Annual return; filing.
- Section 718.051 - [Operative Until 1/1/2016] Effect of business or profession receiving a federal extension to file.
- Section 718.051 - [Operative 1/1/2016] Filings by business or profession; estimated return; extension.
- Section 718.052 - [Operative 1/1/2016] Extension for service in or for the armed forces.
- Section 718.06 - [Operative Until 1/1/2016] Consolidated income tax return.
- Section 718.06 - [Operative 1/1/2016] Consolidated municipal income tax return.
- Section 718.07 - Electronic versions of rules, ordinances, blanks, and instructions available on internet.
- Section 718.08 - [Operative Until 1/1/2016] Estimated tax payments.
- Section 718.08 - [Operative 1/1/2016] Estimated taxes.
- Section 718.09 - [Operative Until 1/1/2016] Election on tax levy dividing revenue between municipal corporation and school district.
- Section 718.09 - [Operative 1/1/2016] Election on tax levy dividing revenue between municipal corporation and school district.
- Section 718.10 - [Operative Until 1/1/2016] Election on tax levy dividing revenue between group of municipal corporations and school district.
- Section 718.10 - [Operative 1/1/2016] Election on tax levy dividing revenue between group of municipal corporations and school district.
- Section 718.11 - [Operative Until 1/1/2016] Board of tax appeals.
- Section 718.11 - [Operative 1/1/2016] Local board of tax review.
- Section 718.12 - [Operative Until 1/1/2016] Statute of limitations.
- Section 718.12 - [Operative 1/1/2016] Limitations.
- Section 718.121 - [Operative Until 1/1/2016] Second municipality imposing tax after time period allowed for refund.
- Section 718.121 - [Operative 1/1/2016] Second municipality imposing tax after time period allowed for refund.
- Section 718.13 - [Operative Until 1/1/2016] Tax information confidential.
- Section 718.13 - [Operative 1/1/2016] Tax information confidential.
- Section 718.14 - [Operative Until 1/1/2016] Tax treatment of pass-through entities.
- Section 718.15 - Tax credit for businesses that foster new jobs in Ohio.
- Section 718.151 - Tax credits to foster job retention.
- Section 718.16 - Tax credit to person who works in joint economic development zone or district.
- Section 718.18 - [Operative 1/1/2016] Service of assessment.
- Section 718.19 - [Operative 1/1/2016] Requests for refunds.
- Section 718.23 - [Operative 1/1/2016] Verification of accuracy of returns.
- Section 718.24 - [Operative 1/1/2016] Authority of tax administrator.
- Section 718.25 - [Operative 1/1/2016] Rounding of amounts.
- Section 718.26 - [Operative 1/1/2016] Identification information.
- Section 718.27 - [Operative 1/1/2016] Interest and penalties.
- Section 718.28 - [Operative 1/1/2016] Administration of claims.
- Section 718.30 - [Operative 1/1/2016] Adoption of ruls.
- Section 718.31 - [Operative 1/1/2016] Payment of persons hired to inspect books.
- Section 718.35 - [Operative 1/1/2016] Fraud.
- Section 718.36 - [Operative 1/1/2016] Audits.
- Section 718.37 - [Operative 1/1/2016] Actions against tax administrator or municipal corporation.
- Section 718.38 - [Operative 1/1/2016] Request for opinion of the tax administrator.
- Section 718.39 - [Operative 1/1/2016] Municipal corporations with larger population; correspondence from tax administrator.
- Section 718.41 - [Operative 1/1/2016] Amended returns.
- Section 718.50 - [Operative 1/1/2016] Member or employee of Ohio general assembly and certain judges excluded from tax.
- Section 718.99 - [Operative 1/1/2016] Violations; penalties.
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