Minster |
Code of Ordinances |
Title III. ADMINISTRATION |
Chapter 39. INCOME TAX EFFECTIVE BEGINNING JANUARY 1, 2016 |
§ 39.01. AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE. |
§ 39.011. AUTHORITY TO LEVY TAX. |
§ 39.012. PURPOSES OF TAX; RATE |
§ 39.013. ALLOCATION OF FUNDS. |
§ 39.014. STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX. |
§ 39.02. EFFECTIVE DATE. |
§ 39.03. DEFINITIONS. |
§ 39.04. INCOME SUBJECT TO TAX FOR INDIVIDUALS. |
§ 39.041. DETERMINING MUNICIPAL TAXABLE INCOME FOR INDIVIDUALS. |
§ 39.042. DOMICILE. |
§ 39.043. EXEMPTION FOR MEMBER OR EMPLOYEE OF GENERAL ASSEMBLY AND CERTAIN JUDGES. |
§ 39.05. COLLECTION AT SOURCE. |
§ 39.051. COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES. |
§ 39.052. COLLECTION AT SOURCE; OCCASIONAL ENTRANT. |
§ 39.053. COLLECTION AT SOURCE; CASINO AND VLT. |
§ 39.06. INCOME SUBJECT TO NET PROFIT TAX. |
§ 39.061. DETERMINING MUNICIPAL TAXABLE INCOME FOR TAXPAYERS WHO ARE NOT INDIVIDUALS. |
§ 39.062. NET PROFIT; INCOME SUBJECT TO NET PROFIT TAX; ALTERNATIVE APPORTIONMENT. |
§ 39.063. CONSOLIDATED FEDERAL INCOME TAX RETURN. |
§ 39.064. TAX CREDIT FOR BUSINESSES THAT FOSTER NEW JOBS IN OHIO. |
§ 39.065. TAX CREDITS TO FOSTER JOB RETENTION. |
§ 39.07. DECLARATION OF ESTIMATED TAX. |
§ 39.08. CREDIT FOR TAX PAID. |
§ 39.081. CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES. |
§ 39.082. REFUNDABLE CREDIT FOR QUALIFYING LOSS. |
§ 39.083. CREDIT FOR PERSON WORKING IN JOINT ECONOMIC DEVELOPMENT DISTRICT OR ZONE. |
§ 39.084. CREDIT FOR TAX BEYOND STATUTE FOR OBTAINING REFUND. |
§ 39.09. ANNUAL RETURN. |
§ 39.091. RETURN AND PAYMENT OF TAX. |
§ 39.092. RETURN AND PAYMENT OF TAX; INDIVIDUALS SERVING IN COMBAT ZONE. |
§ 39.093. USE OF OHIO BUSINESS GATEWAY; TYPES OF FILINGS AUTHORIZED. |
§ 39.094. EXTENSION OF TIME TO FILE. |
§ 39.095. AMENDED RETURNS. |
§ 39.096. REFUNDS. |
§ 39.10. PENALTY, INTEREST, FEES, AND CHARGES. |
§ 39.11. AUDIT. |
§ 39.12. ROUNDING. |
§ 39.13. AUTHORITY AND POWERS OF THE TAX ADMINISTRATOR. |
§ 39.131. AUTHORITY OF TAX ADMINISTRATOR; ADMINISTRATIVE POWERS OF THE TAX ADMINISTRATOR. |
§ 39.132. AUTHORITY OF TAX ADMINISTRATOR; COMPROMISE OF CLAIM AND PAYMENT OVER TIME. |
§ 39.133. AUTHORITY OF TAX ADMINISTRATOR; RIGHT TO EXAMINE. |
§ 39.134. AUTHORITY OF TAX ADMINISTRATOR; REQUIRING IDENTIFYING INFORMATION. |
§ 39.14. CONFIDENTIALITY. |
§ 39.15. FRAUD. |
§ 39.16. OPINION OF THE TAX ADMINISTRATOR. |
§ 39.17. ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY. |
§ 39.18. LOCAL BOARD OF TAX REVIEW; APPEAL TO LOCAL BOARD OF TAX REVIEW. |
§ 39.19. ACTIONS TO RECOVER; STATUTE OF LIMITATIONS. |
§ 39.20. ADOPTION OF RULES. |
§ 39.97. COLLECTION AFTER TERMINATION OF CHAPTER. |
§ 39.98. SAVINGS CLAUSE. |
§ 39.99. VIOLATIONS; PENALTY. |