Ohio Revised Code|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 | Factors for determining whether individual is domiciled in municipal corporation.

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 718.05 | 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 718.131 | Criminal records check for employees with access to certain tax information.

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 718.80 | 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 718.841 | Web portal information sharing.

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.