Ohio Revised Code Chapter 718 - Municipal Income Taxes

• Section 718.01 - [Operative Until 1/1/2016] Municipal Income Tax Rates.
  (A) As used in this chapter: (1) "Adjusted federal taxable income" means a C corporation's federal taxable income before net operating losses and special...
• Section 718.01 - [Operative 1/1/2016] Definitions.
  Any term used in this chapter that is not otherwise defined in this chapter has the same meaning as when used in a comparable...
• Section 718.011 - [Operative Until 1/1/2016] Income Subject To Tax - Personal Services Performed By Nonresident On Twelve Or Fewer Days.
  On and after January 1, 2001, a municipal corporation shall not tax the compensation paid to a nonresident individual for personal services performed by...
• Section 718.011 - [Operative 1/1/2016] Municipal Income Tax On Qualifying Wages Paid To An Employee For The Performance Of Personal Services.
  (A) As used in this section: (1) "Employer" includes a person that is a related member to or of an employer. (2) "Professional athlete"...
• Section 718.012 - [Operative 1/1/2016].
  (A) (1) An individual is presumed to be domiciled in a municipal corporation for all or part of a taxable year if the individual...
• Section 718.02 - [Operative Until 1/1/2016] Income Subject To Tax.
  This section does not apply to taxpayers that are subject to and required to file reports under Chapter 5745. of the Revised Code. (A)...
• Section 718.02 - [Operative 1/1/2016] Income Subject To Tax.
  This section applies to any taxpayer engaged in a business or profession in a municipal corporation that imposes an income tax in accordance with...
• Section 718.021 - Refundable Credit Allowed Against Income Tax Imposed By Municipal Corporation For Each Qualifying Loss Sustained By Taxpayer.
  (A) As used in this section: (1) "Nonqualified deferred compensation plan" means a compensation plan described in section 3121(v)(2)(C) of the Internal Revenue Code....
• Section 718.03 - [Operative Until 1/1/2016] Withholding Taxes From Qualifying Wages.
  (A) As used in this section: (1) "Other payer" means any person, other than an individual's employer or the employer's agent, that pays an...
• Section 718.03 - [Operative 1/1/2016] Withholding Taxes From Qualifying Wages.
  (A) ( (1) Each employer, agent of an employer, or other payer located or doing business in a municipal corporation that imposes a tax...
• Section 718.031 - [Operative 1/1/2016] Withholding By Casinos And Lottery Sales Agents.
  (A) A municipal corporation shall require a casino facility or a casino operator, as defined in Section 6(C)(9) of Article XV, Ohio Constitution, and...
• Section 718.04 - [Operative Until 1/1/2016] Member Or Employee Of Ohio General Assembly Excluded From Tax.
  (A) No municipal corporation other than the municipal corporation of residence shall levy a tax on the income of any member or employee of...
• Section 718.04 - [Operative 1/1/2016] Authority For Tax On Income And Withholding Tax.
  (A) Notwithstanding division (A) of section 715.013 of the Revised Code, a municipal corporation may levy a tax on income and a withholding tax...
• Section 718.041 - [Operative Until 1/1/2016] Termination Of Courts' Jurisdiction To Hear Cases Concerning Recovery Of Tax On Exempt Income.
  As of November 19, 1965, the jurisdiction of the courts of Ohio to hear and determine actions for the recovery of taxes on income...
• Section 718.05 - [Operative Until 1/1/2016] Filing Date For Return.
  (A) As used in this section: (1) "Generic form" means an electronic or paper form designed for reporting estimated municipal income taxes and annual...
• Section 718.05 - [Operative 1/1/2016] Annual Return; Filing.
  (A) An annual return with respect to the income tax levied by a municipal corporation shall be completed and filed by every taxpayer for...
• Section 718.051 - [Operative Until 1/1/2016] Effect Of Business Or Profession Receiving A Federal Extension To File.
  (A) As used in this section, "Ohio business gateway" means the online computer network system, initially created by the department of administrative services under...
• Section 718.051 - [Operative 1/1/2016] Filings By Business Or Profession; Estimated Return; Extension.
  (A) Any taxpayer subject to municipal income taxation with respect to the taxpayer's net profit from a business or profession may file any municipal...
• Section 718.052 - [Operative 1/1/2016] Extension For Service In Or For The Armed Forces.
  (A) Each member of the national guard of any state and each member of a reserve component of the armed forces of the United...
• Section 718.06 - [Operative Until 1/1/2016] Consolidated Income Tax Return.
  On and after January 1, 2003, any municipal corporation that imposes a tax on the income or net profits of corporations shall accept for...
• Section 718.06 - [Operative 1/1/2016] Consolidated Municipal Income Tax Return.
  (A) As used in this section: (1) "Affiliated group of corporations" means an affiliated group as defined in section 1504 of the Internal Revenue...
• Section 718.07 - Electronic Versions Of Rules, Ordinances, Blanks, And Instructions Available On Internet.
  The tax administrator of a municipal corporation that imposes a tax on income in accordance with this chapter shall make electronic versions of any...
• Section 718.08 - [Operative Until 1/1/2016] Estimated Tax Payments.
  (A) As used in this section: (1) "Estimated tax liability" means the amount that a taxpayer estimates to be the taxpayer's liability for a...
• Section 718.08 - [Operative 1/1/2016] Estimated Taxes.
  (A) As used in this section: (1) "Estimated taxes" means the amount that the taxpayer reasonably estimates to be the taxpayer's tax liability for...
• Section 718.09 - [Operative Until 1/1/2016] Election On Tax Levy Dividing Revenue Between Municipal Corporation And School District.
  (A) This section applies to either of the following: (1) A municipal corporation that shares the same territory as a city, local, or exempted...
• Section 718.09 - [Operative 1/1/2016] Election On Tax Levy Dividing Revenue Between Municipal Corporation And School District.
  (A) This section applies to either of the following: (1) A municipal corporation that shares the same territory as a city, local, or exempted...
• Section 718.10 - [Operative Until 1/1/2016] Election On Tax Levy Dividing Revenue Between Group Of Municipal Corporations And School District.
  (A) This section applies to a group of two or more municipal corporations that, taken together, share the same territory as a single city,...
• Section 718.10 - [Operative 1/1/2016] Election On Tax Levy Dividing Revenue Between Group Of Municipal Corporations And School District.
  (A) This section applies to a group of two or more municipal corporations that, taken together, share the same territory as a single city,...
• Section 718.11 - [Operative Until 1/1/2016] Board Of Tax Appeals.
  The legislative authority of each municipal corporation that imposes a tax on income shall maintain a board to hear appeals as provided in this...
• Section 718.11 - [Operative 1/1/2016] Local Board Of Tax Review.
  (A) (1) The legislative authority of each municipal corporation that imposes a tax on income in accordance with this chapter shall maintain a local...
• Section 718.12 - [Operative Until 1/1/2016] Statute Of Limitations.
  (A) Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within three years after the...
• Section 718.12 - [Operative 1/1/2016] Limitations.
  (A) (1) (a) Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the later...
• Section 718.121 - [Operative Until 1/1/2016] Second Municipality Imposing Tax After Time Period Allowed For Refund.
  (A) Except as provided in division (B) of this section, if tax or withholding is paid to a municipal corporation on income or wages,...
• Section 718.121 - [Operative 1/1/2016] Second Municipality Imposing Tax After Time Period Allowed For Refund.
  (A) Except as provided in division (B) of this section, if tax or withholding is paid to a municipal corporation on income or wages,...
• Section 718.13 - [Operative Until 1/1/2016] Tax Information Confidential.
  (A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this chapter or by a charter or...
• Section 718.13 - [Operative 1/1/2016] Tax Information Confidential.
  (A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this chapter or by a charter or...
• Section 718.14 - [Operative Until 1/1/2016] Tax Treatment Of Pass-through Entities.
  (A) As used in this section: (1) "Limited liability company" means a limited liability company formed under Chapter 1705. of the Revised Code or...
• Section 718.15 - Tax Credit For Businesses That Foster New Jobs In Ohio.
  A municipal corporation, by ordinance, may grant a refundable or nonrefundable credit against its tax on income to a taxpayer to foster job creation...
• Section 718.151 - Tax Credits To Foster Job Retention.
  A municipal corporation, by ordinance, may grant a refundable or nonrefundable credit against its tax on income to a taxpayer for the purpose of...
• Section 718.16 - Tax Credit To Person Who Works In Joint Economic Development Zone Or District.
  A municipal corporation shall grant a credit against its tax on income to a resident of the municipal corporation who works in a joint...
• Section 718.18 - [Operative 1/1/2016] Service Of Assessment.
  (A) (1) Subject to division (B) of this section, a copy of each assessment shall be served upon the person affected thereby either by...
• Section 718.19 - [Operative 1/1/2016] Requests For Refunds.
  (A) Upon receipt of a request for a refund, the tax administrator of a municipal corporation, in accordance with this section, shall refund to...
• Section 718.23 - [Operative 1/1/2016] Verification Of Accuracy Of Returns.
  (A) A tax administrator, or any authorized agent or employee thereof may examine the books, papers, records, and federal and state income tax returns...
• Section 718.24 - [Operative 1/1/2016] Authority Of Tax Administrator.
  Nothing in this chapter shall limit the authority of a tax administrator to perform any of the following duties or functions, unless the performance...
• Section 718.25 - [Operative 1/1/2016] Rounding Of Amounts.
  A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other...
• Section 718.26 - [Operative 1/1/2016] Identification Information.
  (A) Nothing in this chapter prohibits a tax administrator from requiring any person filing a tax document with the tax administrator to provide identifying...
• Section 718.27 - [Operative 1/1/2016] Interest And Penalties.
  (A) As used in this section: (1) "Applicable law" means this chapter, the resolutions, ordinances, codes, directives, instructions, and rules adopted by a municipal...
• Section 718.28 - [Operative 1/1/2016] Administration Of Claims.
  (A) As used in this section, "claim" means a claim for an amount payable to a municipal corporation that arises pursuant to the municipal...
• Section 718.30 - [Operative 1/1/2016] Adoption Of Ruls.
  Nothing in this chapter prohibits the legislative authority of a municipal corporation, or a tax administrator pursuant to authority granted to the administrator by...
• Section 718.31 - [Operative 1/1/2016] Payment Of Persons Hired To Inspect Books.
  No person hired or retained by a tax administrator to examine or inspect a taxpayer's books shall be paid on a contingency basis. Added...
• Section 718.35 - [Operative 1/1/2016] Fraud.
  No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim,...
• Section 718.36 - [Operative 1/1/2016] Audits.
  (A) At or before the commencement of an audit, the tax administrator shall provide to the taxpayer a written description of the roles of...
• Section 718.37 - [Operative 1/1/2016] Actions Against Tax Administrator Or Municipal Corporation.
  (A) A taxpayer aggrieved by an action or omission of a tax administrator, a tax administrator's employee, or an employee of the municipal corporation...
• Section 718.38 - [Operative 1/1/2016] Request For Opinion Of The Tax Administrator.
  (A) An "opinion of the tax administrator" means an opinion issued under this section with respect to prospective municipal income tax liability. It does...
• Section 718.39 - [Operative 1/1/2016] Municipal Corporations With Larger Population; Correspondence From Tax Administrator.
  If the municipal corporation imposing a tax in accordance with this chapter has a population greater than thirty thousand according to the most recent...
• Section 718.41 - [Operative 1/1/2016] Amended Returns.
  (A) A taxpayer shall file an amended return with the tax administrator in such form as the tax administrator requires if any of the...
• Section 718.50 - [Operative 1/1/2016] Member Or Employee Of Ohio General Assembly And Certain Judges Excluded From Tax.
  (A) No municipal corporation other than the municipal corporation of residence shall levy a tax on the income of any member or employee of...
• Section 718.99 - [Operative 1/1/2016] Violations; Penalties.
  (A) Except as provided in division (B) of this section, whoever violates section 718.35 of the Revised Code, division (A) of section 718.13 of...

Last modified: October 10, 2016