Chapter 718 - MUNICIPAL INCOME TAXES

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 - Factors for determining whether individual is domiciled in municipal corporation
Section 718.02 - Income subject to tax
Section 718.021 - Alternative net profits apportionment for remote employees
Section 718.03 - Withholding taxes from qualifying wages
Section 718.031 - Withholding from casino, lottery, and sports gaming winnings
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Section 718.041 - [Repealed]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 718.131 - Criminal records check for employees with access to certain tax information
Section 718.14 - [Repealed]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 718.17 - Refundable credit allowed against income tax imposed by municipal corporation for each qualifying loss sustained by taxpayer
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 rules
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 718.60 - [Repealed]
Section 718.80 - Filing net profit taxes; election to be subject to provisions of chapter
Section 718.81 - Definitions
Section 718.82 - Applicability; taxable situs; apportionment
Section 718.821 - Alternative net profits apportionment for remote employees
Section 718.83 - Certification of amounts to be paid municipal corporations
Section 718.84 - Information provided to tax administrators; confidentiality
Section 718.841 - Web portal information sharing
Section 718.85 - Filing of annual return; remittance; disposition of funds
Section 718.851 - Electronic filing
Section 718.86 - Consolidated returns
Section 718.87 - Failure to pay tax
Section 718.88 - Declaration of estimated taxes
Section 718.89 - Additional penalties
Section 718.90 - Assessments against taxpayer
Section 718.91 - Refund applications
Section 718.92 - Amended returns
Section 718.93 - Examination of records and other documents and persons
Section 718.94 - Credits
Section 718.95 - Reckless violations; penalties
Section 718.99 - Violations; penalties