| § 104.01. Authority to levy tax; purposes of tax; rate. |
| § 104.011. Authority to levy tax. |
| § 104.012. Statement of procedural history; state mandated changes to municipal income tax. |
| § 104.013. Effective date. |
| § 104.02. Definitions. |
| § 104.03. Purposes of tax; rate. |
| § 104.04. Income subject to net profit tax. |
| § 104.041. Determining municipal taxable income for taxpayers who are not individuals. |
| § 104.042. Net profit; income subject to net profit tax; alternative apportionment. |
| § 104.043. Tax credit for businesses that foster new jobs in Ohio. |
| § 104.044. Tax credits to foster job retention. |
| § 104.05. Consolidated federal income tax return. |
| § 104.06. Income subject to tax for individuals; exempt income. |
| § 104.061. Determining municipal taxable income for individuals. |
| § 104.062. Domicile. |
| § 104.063. Exemption for member or employee of general assembly and certain judges. |
| § 104.064. Exempt income. |
| § 104.07. Tax sharing agreements. |
| § 104.08. Annual return. |
| § 104.081. Return and payment of tax. |
| § 104.082. Return and payment of tax; individuals serving in combat zone. |
| § 104.083. Use of Ohio Business Gateway; types of filings authorized. |
| § 104.084. Extension of time to file. |
| § 104.085. Amended returns. |
| § 104.086. Refunds. |
| § 104.087. Contractors to supply list to the income tax division. |
| § 104.088. Construction work tax account number required. |
| § 104.09. Collection at source. |
| § 104.091. Collection at source; withholding from qualifying wages. |
| § 104.092. Collection at source; occasional entrant. |
| § 104.093. Collection at source; casino and VLT. |
| § 104.10. Declaration of estimated tax. |
| § 104.11. Authority and powers of the Tax Administrator. |
| § 104.111. Authority of Tax Administrator; administrative powers of the Tax Administrator. |
| § 104.112. Authority of Tax Administrator; compromise of claim and payment over time. |
| § 104.113. Authority of Tax Administrator; right to examine. |
| § 104.114. Authority of Tax Administrator; requiring identifying information. |
| § 104.115. Opinion of the Tax Administrator. |
| § 104.116. Assessment; appeal based on presumption of delivery. |
| § 104.117. Adoption of rules. |
| § 104.12. Audit. |
| § 104.13. Penalty, interest, fees, and charges. |
| § 104.14. Actions to recover; statute of limitations. |
| § 104.15. Fraud. |
| § 104.16. Local board of tax review; appeal to local board of tax review. |
| § 104.17. Allocation of funds. |
| § 104.18. Credit for tax paid to another municipality or to a Joint Economic Development District. |
| § 104.181. Credit for person working in Joint Economic Development District or zone. |
| § 104.182. Refundable credit for qualifying loss. |
| § 104.183. Credit for tax beyond statute for obtaining refund. |
| § 104.19. Requirements for Joint Economic Development Districts. |
| § 104.20. Income tax for community learning centers. |
| § 104.21. Rounding. |
| § 104.30. Filing net profit taxes; election to be subject to provisions of chapter. |
| § 104.31. Definitions. |
| § 104.32. Applicability; taxable situs; apportionment. |
| § 104.33. Reserved. |
| § 104.34. Information provided to tax administrators; confidentiality. |
| § 104.35. Filing of annual return; remittance; disposition of funds. |
| § 104.36. Electronic filing. |
| § 104.37. Consolidated returns. |
| § 104.38. Failure to pay tax. |
| § 104.39. Declaration of estimated taxes. |
| § 104.40. Additional penalties. |
| § 104.41. Assessments against treasurer. |
| § 104.42. Refund applications. |
| § 104.43. Amended returns. |
| § 104.44. Examination of records and other documents and persons. |
| § 104.45. Credits. |
| § 104.46. Violation; penalty. |
| § 104.96. Savings clause. |
| § 104.97. Collection after termination of chapter. |
| § 104.98. Confidentiality. |
| § 104.99. Violations; penalty. |