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.

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 718.041. [Repealed]

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 718.14. [Repealed]

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 ruls

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 718.99. Violations; penalties