| § 17.01.01. Authority to levy tax; purposes of tax; rate. |
| § 17.01.011. Authority to levy tax. |
| § 17.01.012. Purposes of tax; rate. |
| § 17.01.013. Allocation of funds. |
| § 17.01.014. Statement of procedural history; state mandated changes to municipal income tax. |
| § 17.01.02. Effective date. |
| § 17.01.03. Definitions. |
| § 17.01.04. Income subject to tax for individuals |
| § 17.01.041. Determining municipal taxable income for individuals. |
| § 17.01.042. Domicile. |
| § 17.01.043. Exemption for member or employee of general assembly and certain judges. |
| § 17.01.05. Collection at source. |
| § 17.01.051. Collection at source; withholding from qualifying wages. |
| § 17.01.052. Collection at source; occasional entrant. |
| § 17.01.053. Collection at source; casino and VLT. |
| § 17.01.06. Income subject to net profit tax. |
| § 17.01.061. Reserved. |
| § 17.01.062. Net profit; income subject to net profit tax; alternative apportionment. |
| § 17.01.063. Consolidated federal income tax return. |
| § 17.01.064. Tax credit for businesses that foster new jobs in Ohio. |
| § 17.01.065. Tax credits to foster job retention. |
| § 17.01.07. Declaration of estimated tax. |
| § 17.01.08. Credit for tax paid. |
| § 17.01.081. Reserved. |
| § 17.01.082. Refundable credit for qualifying loss. |
| § 17.01.083. Credit for person working in joint economic development district or zone. |
| § 17.01.084. Credit for tax beyond statute for obtaining refund. |
| § 17.01.09. Annual return. |
| § 17.01.091. Return and payment of tax. |
| § 17.01.092. Return and payment of tax; individuals serving in combat zone. |
| § 17.01.093. Use of Ohio Business Gateway; types of filings authorized. |
| § 17.01.094. Extension of time to file. |
| § 17.01.095. Amended returns. |
| § 17.01.096. Refunds. |
| § 17.01.10. Penalty, interest, fees, and charges. |
| § 17.01.11. Audit. |
| § 17.01.12. Rounding. |
| § 17.01.13. Authority and powers of the tax administrator |
| § 17.01.131. Authority of tax administrator; administrative powers of the tax administrator. |
| § 17.01.132. Authority of tax administrator; compromise of claim and payment over time. |
| § 17.01.133. Authority of tax administrator; right to examine. |
| § 17.01.134. Authority of tax administrator; requiring identifying information. |
| § 17.01.14. Confidentiality. |
| § 17.01.15. Fraud. |
| § 17.01.16. Opinion of the tax administrator. |
| § 17.01.17. Assessment; appeal based on presumption of delivery. |
| § 17.01.18. Local board of tax review; appeal to local board of tax review. |
| § 17.01.19. Actions to recover; statute of limitations. |
| § 17.01.20. Adoption of rules. |
| § 17.01.97. Collection after termination of chapter. |
| § 17.01.98. Savings clause. |
| § 17.01.99. Violations; penalty. |