CHAPTER 880 Earned Income Tax
EDITOR’S NOTE: Rules and regulations for the implementation of this chapter have been promulgated by the Administrator pursuant to Section 880.08 of this chapter. These rules and regulations were approved by Council by Ordinance 732, passed June 1, 1978. Copies of such rules and regulations are available, at cost, from the Administrator. 880.01Purposes; levy of tax. 880.02Definitions. 880.03Income subject to taxation. 880.04Effective period. 880.05Return and payment of tax. 880.06Collection at source. 880.07Declarations. 880.08Powers and duties of the Administrator; enforcement. 880.09Investigative powers of the Administrator; divulging confidential information. 880.10Interest and penalties. 880.11Collection of unpaid taxes; refunds of overpayment. 880.12Violations. 880.13Board of Review. 880.14Allocation of funds. 880.15Credit for tax paid to another municipality. 880.16Collection of tax after termination of chapter. 880.17Submission of information by contractors. 880.18Separability. 880.19Required submission of tenant information by owners and lessors. 880.99Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const. Art. XVIII, Sec. 3
Taxation generally - see CHTR. Art. VIII
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718