Ohio Chapter 718 — Municipal Income Taxes

62 sections hosted, reproduced from the official public-domain source.

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