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Ohio Revised Code
Title 7
Chapter 718
Municipal Income Taxes
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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.