| Municipal Income Taxes

  1. Law
  2. Ohio Revised Code
  3. | Municipal Corporations
  4. | Municipal Income Taxes

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Section
718.01

| Definitions.

Section
718.02

| Income Subject to Tax.

Section
718.03

| Withholding Taxes From Qualifying Wages.

Section
718.04

| Authority for Tax on Income and Withholding Tax.

Section
718.05

| Annual Return; Filing.

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
718.011

| Municipal Income Tax on Qualifying Wages Paid to an Employee for the Performance of Personal Services.

Section
718.012

| Factors for Determining Whether Individual Is Domiciled in Municipal Corporation.

Section
718.021

| Refundable Credit Allowed Against Income Tax Imposed by Municipal Corporation for Each Qualifying Loss Sustained by Taxpayer.

Section
718.031

| Withholding by Casinos and Lottery Sales Agents.

Section
718.051

| Filings by Business or Profession; Estimated Return; Extension.

Section
718.052

| Extension for Service in or for the Armed Forces.

Section
718.10

| 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
718.13

| Tax Information Confidential.

Section
718.15

| Tax Credit for Businesses That Foster New Jobs in Ohio.

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
718.80

| 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
718.86

| 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.

Section
718.121

| Second Municipality Imposing Tax After Time Period Allowed for Refund.

Section
718.131

| Criminal Records Check for Employees With Access to Certain Tax Information.

Section
718.151

| Tax Credits to Foster Job Retention.

Section
718.851

| Electronic Filing.