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2017 Ohio Revised Code
Title [7] VII MUNICIPAL CORPORATIONS
Chapter 718 - MUNICIPAL INCOME TAXES
- Section 718.01 - Definitions.
- Section 718.011 - Municipal income tax on qualifying wages paid to an employee for the performance of personal services.
- Section 718.012 - .
- Section 718.02 - 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 - Withholding taxes from qualifying wages.
- Section 718.031 - Withholding by casinos and lottery sales agents.
- Section 718.04 - Authority for tax on income and withholding tax.
- Section 718.041 - [Repealed].
- Section 718.05 - Annual return; filing.
- Section 718.051 - Filings by business or profession; estimated return; extension.
- Section 718.052 - Extension for service in or for the armed forces.
- Section 718.06 - Consolidated municipal income tax return.
- Section 718.07 - Electronic versions of rules, ordinances, blanks, and instructions available on internet.
- Section 718.08 - Estimated taxes.
- Section 718.09 - Election on tax levy dividing revenue between municipal corporation and school district.
- Section 718.10 - Election on tax levy dividing revenue between group of municipal corporations and school district.
- Section 718.11 - Local board of tax review.
- Section 718.12 - Limitations.
- Section 718.121 - Second municipality imposing tax after time period allowed for refund.
- Section 718.13 - Tax information confidential.
- Section 718.14 - [Repealed].
- 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 - Service of assessment.
- Section 718.19 - Requests for refunds.
- Section 718.23 - Verification of accuracy of returns.
- Section 718.24 - Authority of tax administrator.
- Section 718.25 - Rounding of amounts.
- Section 718.26 - Identification information.
- Section 718.27 - Interest and penalties.
- Section 718.28 - Administration of claims.
- Section 718.30 - Adoption of rules.
- Section 718.31 - Payment of persons hired to inspect books.
- Section 718.35 - Fraud.
- Section 718.36 - Audits.
- Section 718.37 - Actions against tax administrator or municipal corporation.
- Section 718.38 - Request for opinion of the tax administrator.
- Section 718.39 - Municipal corporations with larger population; correspondence from tax administrator.
- Section 718.41 - Amended returns.
- Section 718.50 - Member or employee of Ohio general assembly and certain judges excluded from tax.
- Section 718.60 - Municipal income tax net operating loss review committee.
- Section 718.80 - Filing net profit taxes; election to be subject to provisions of chapter.
- Section 718.81 - Definitions.
- Section 718.82 - Applicability; taxable situs; apportionment.
- Section 718.83 - Certification of amounts to be paid municipal corporations.
- Section 718.84 - Information provided to tax administrators; confidentiality.
- Section 718.85 - Filing of annual return; remittance; disposition of funds.
- Section 718.851 - Electronic filing.
- Section 718.86 - Consolidated returns.
- Section 718.87 - Failure to pay tax.
- Section 718.88 - Declaration of estimated taxes.
- Section 718.89 - Additional penalties.
- Section 718.90 - Assessments against taxpayer.
- Section 718.91 - Refund applications.
- Section 718.92 - Amended returns.
- Section 718.93 - Examination of records and other documents and persons.
- Section 718.94 - Credits.
- Section 718.95 - Reckless violations; penalties.
- Section 718.99 - Violations; penalties.
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