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Municipal Income Taxes | Midpage
Collections
Ohio Revised Code
Title 7
Chapter 718
Municipal Income Taxes
718.01
Definitions
718.011
Occasional entrant exemption
718.012
Factors for determining whether individual is domiciled in municipal corporation
718.02
Income subject to tax
718.021
Alternative net profits apportionment for remote employees
718.03
Withholding taxes from qualifying wages
718.031
Withholding from casino, lottery, and sports gaming winnings
718.04
Authority for tax on income and withholding tax
718.05
Annual return; filing
718.051
Filings by business or profession; estimated return; extension
718.052
Extension for service in or for the armed forces
718.06
Consolidated municipal income tax return
718.07
Electronic versions of rules, ordinances, blanks, and instructions available on internet
718.08
Estimated taxes
718.09
Election on tax levy dividing revenue between municipal corporation and school district
718.10
Election on tax levy dividing revenue between group of municipal corporations and school district
718.11
Local board of tax review
718.12
Limitations
718.121
Second municipality imposing tax after time period allowed for refund
718.13
Tax information confidential
718.131
Criminal records check for employees with access to certain tax information
718.15
Tax credit for businesses that foster new jobs in Ohio
718.151
Tax credits to foster job retention
718.16
Tax credit to person who works in joint economic development zone or district
718.17
[Former R.C. 718.021, renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Refundable tax credit for qualifying losses
718.18
Service of assessment
718.19
Requests for refunds
718.23
Verification of accuracy of returns
718.24
Authority of tax administrator
718.25
Rounding of amounts
718.26
Identification information
718.27
Interest and penalties
718.28
Administration of claims
718.30
Adoption of rules
718.31
Payment of persons hired to inspect books
718.35
Fraud
718.36
Audits
718.37
Actions against tax administrator or municipal corporation
718.38
Request for opinion of the tax administrator
718.39
Municipal corporations with larger population; correspondence from tax administrator
718.41
Amended returns
718.50
Members and employees of general assembly and certain judges excluded from tax
718.80
Filing net profit taxes; election to be subject to provisions of chapter
718.81
Definitions
718.82
Applicability; taxable situs; apportionment
718.821
Alternative net profits apportionment for remote employees
718.83
Certification of amounts to be paid municipal corporations
718.84
Information provided to tax administrators; confidentiality
718.841
Web portal information sharing
718.85
Filing of annual return; remittance; disposition of funds
718.851
Electronic filing
718.86
Consolidated returns
718.87
Failure to pay tax
718.88
Declaration of estimated taxes
718.89
Additional penalties
718.90
Assessments against taxpayer
718.91
Refund applications
718.92
Amended returns
718.93
Examination of records and other documents and persons
718.94
Credits
718.95
Reckless violations; penalties
718.99
Violations; penalties