Chapter 191. MUNICIPAL INCOME TAX  


§ 191.0101. Purpose of Levy
§ 191.0301. Definitions Generally
§ 191.030101. Adjusted Federal Taxable Income
§ 191.030102. Administrative Rulings
§ 191.0302. Administrator
§ 191.0303. Association
§ 191.0304. Board of Review
§ 191.030401. Board of Tax Appeals
§ 191.0305. Business
§ 191.030501. City
§ 191.0306. Corporation
§ 191.0307. Employee
§ 191.0308. Employer
§ 191.0309. Fiscal Year
§ 191.0310. Gross Receipts
§ 191.031001. Intangible Income
§ 191.031002. Internal Revenue Code
§ 191.0311. Net Profits
§ 191.0312. Nonresident
§ 191.031201. Nonresident Owner
§ 191.0313. Nonresident Unincorporated Business Entity
§ 191.031301. Ohio Revised Code
§ 191.031302. Other Payer
§ 191.031303. Owner
§ 191.031304. Pass-Through Entity
§ 191.0314. Person
§ 191.0315. Place of Business
§ 191.031501. Qualifying Wages
§ 191.0316. Resident
§ 191.031601. Resident Owner
§ 191.0317. Resident Unincorporated Business Entity
§ 191.031701. Rules and Regulations
§ 191.031702. S Corporation
§ 191.031703. State
§ 191.031704. Tax Commissioner
§ 191.0318. Taxable Income
§ 191.031801. Taxable Situs
§ 191.0319. Taxable Year
§ 191.0320. Taxpayer
§ 191.0321. Unincorporated Business Entity
§ 191.0501. Rate and Taxable Income
§ 191.050101. Additional Taxable Income - Repealed
§ 191.0502. Effective Date
§ 191.0701. Method of Determination
§ 191.0702. Sales Made in the City
§ 191.0703. Total Allocation
§ 191.0704. Rentals
§ 191.0705. Operating Loss; Carry Forward
§ 191.0901. Sources of Income Not Taxed
§ 191.1101. Date for Filing Returns
§ 191.1102. Form and Content of Return
§ 191.1103. Extension of Time for Filing Returns
§ 191.1104. Consolidated Returns
§ 191.1105. Amended Returns
§ 191.1301. Payment of Tax on Filing of Return
§ 191.1302. Collection at Source
§ 191.1303. Declarations of Income Not Collected at Source
§ 191.1304. Filing of Declaration
§ 191.1305. Form of Declaration
§ 191.1306. Payment to Accompany Declaration
§ 191.1307. Annual Return
§ 191.1501. Interest on Unpaid Tax
§ 191.1502. Penalties on Unpaid Tax
§ 191.1503. Exceptions to Penalties
§ 191.1504. Abatement of Interest and Penalty
§ 191.1505. Violations
§ 191.1506. Limitation of Prosecution
§ 191.1507. Failure to Procure Tax Forms
§ 191.1701. Unpaid Taxes Recoverable as Other Debts
§ 191.1702. Refund of Taxes Erroneously Paid
§ 191.1703. Amounts of Less than One Dollar
§ 191.1901. [RESERVED]
§ 191.1902. Cleveland Resident Subject to Income Tax in Other Municipality
§ 191.1903. Claim for Credit
§ 191.2001. Deposit of Funds
§ 191.2002. Monthly Report of Undistributed Balance
§ 191.2101. Disbursement of Funds Collected
§ 191.2301. Receipt and Records of Tax
§ 191.2302. Enforcement of Collection
§ 191.2303. Authority to Make and Enforce Regulations
§ 191.2304. Authority to Arrange Installment Payments
§ 191.2305. Authority to Determine Amount of Tax Due
§ 191.2306. Investigations
§ 191.2307. Authority to Compel Production of Records
§ 191.2308. Refusal to Produce Records
§ 191.2309. Confidential Nature of Information; Disclosure of Returns and Return Information
§ 191.2310. Taxpayer Required to Retain Records
§ 191.2311. Authority to Contract for Central Collection Facilities
§ 191.2312. Withholding Taxes from Federal Employees
§ 191.2501. Board of Review Established
§ 191.2502. Board to Approve Regulations and Hear Appeals
§ 191.2503. Right of Appeal
§ 191.2701. Declaration of Legislative Intent
§ 191.2702. Collection of Tax after Termination of Chapter
§ 191.99. Penalty