Ohio Revised Code
Title 7 | Municipal Corporations
Chapter 718 | Municipal Income Taxes

Section 718.01 | Definitions. - Effective: February 7, 2022 Latest Legislation: House Bill 197, Senate...

Section 718.011 | Municipal Income Tax on Qualifying Wages Paid to an Employee for the Performance of Personal Services. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.012 | Factors for Determining Whether Individual Is Domiciled in Municipal Corporation. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.02 | Income Subject to Tax. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.021 | Refundable Credit Allowed Against Income Tax Imposed by Municipal Corporation for Each Qualifying Loss Sustained by Taxpayer. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 718.03 | Withholding Taxes From Qualifying Wages. - Effective: September 14, 2016 Latest Legislation: Senate Bill 172 -...

Section 718.031 | Withholding From Casino, Lottery, and Sports Gaming Winnings. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 718.04 | Authority for Tax on Income and Withholding Tax. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 718.05 | Annual Return; Filing. - Effective: September 28, 2018 Latest Legislation: House Bill 133 -...

Section 718.051 | Filings by Business or Profession; Estimated Return; Extension. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.052 | Extension for Service in or for the Armed Forces. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.06 | Consolidated Municipal Income Tax Return. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.07 | Electronic Versions of Rules, Ordinances, Blanks, and Instructions Available on Internet. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 718.08 | Estimated Taxes. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 718.09 | Election on Tax Levy Dividing Revenue Between Municipal Corporation and School District. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.10 | Election on Tax Levy Dividing Revenue Between Group of Municipal Corporations and School District. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.11 | Local Board of Tax Review. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.12 | Limitations. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.121 | Second Municipality Imposing Tax After Time Period Allowed for Refund. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.13 | Tax Information Confidential. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.131 | Criminal Records Check for Employees With Access to Certain Tax Information. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 718.15 | Tax Credit for Businesses That Foster New Jobs in Ohio. - Effective: September 17, 2014 Latest Legislation: House Bill 492 -...

Section 718.151 | Tax Credits to Foster Job Retention. - Effective: September 17, 2014 Latest Legislation: House Bill 492 -...

Section 718.16 | Tax Credit to Person Who Works in Joint Economic Development Zone or District. - Effective: July 26, 2000 Latest Legislation: House Bill 477 -...

Section 718.18 | Service of Assessment. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.19 | Requests for Refunds. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.23 | Verification of Accuracy of Returns. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.24 | Authority of Tax Administrator. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.25 | Rounding of Amounts. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.26 | Identification Information. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.27 | Interest and Penalties. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.28 | Administration of Claims. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.30 | Adoption of Rules. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.31 | Payment of Persons Hired to Inspect Books. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.35 | Fraud. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.36 | Audits. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.37 | Actions Against Tax Administrator or Municipal Corporation. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 718.38 | Request for Opinion of the Tax Administrator. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.39 | Municipal Corporations With Larger Population; Correspondence From Tax Administrator. - Effective: December 22, 2021 Latest Legislation: Senate Bill 217 -...

Section 718.41 | Amended Returns. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.50 | Member or Employee of Ohio General Assembly and Certain Judges Excluded From Tax. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 718.80 | Filing Net Profit Taxes; Election to Be Subject to Provisions of Chapter. - Effective: February 7, 2022 Latest Legislation: House Bill 228 -...

Section 718.81 | Definitions. - Effective: February 7, 2022 Latest Legislation: House Bill 228 -...

Section 718.82 | Applicability; Taxable Situs; Apportionment. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.83 | Certification of Amounts to Be Paid Municipal Corporations. - Effective: February 7, 2022 Latest Legislation: House Bill 228 -...

Section 718.84 | Information Provided to Tax Administrators; Confidentiality. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.841 | Web Portal Information Sharing. - Effective: February 7, 2022 Latest Legislation: House Bill 228 -...

Section 718.85 | Filing of Annual Return; Remittance; Disposition of Funds. - Effective: February 7, 2022 Latest Legislation: House Bill 228 -...

Section 718.851 | Electronic Filing. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.86 | Consolidated Returns. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.87 | Failure to Pay Tax. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.88 | Declaration of Estimated Taxes. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.89 | Additional Penalties. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.90 | Assessments Against Taxpayer. - Effective: February 7, 2022 Latest Legislation: House Bill 228 -...

Section 718.91 | Refund Applications. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.92 | Amended Returns. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.93 | Examination of Records and Other Documents and Persons. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.94 | Credits. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.95 | Reckless Violations; Penalties. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 718.99 | Violations; Penalties. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

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Ohio Revised Code Title 7 | Municipal Corporations Chapter 718 | Municipal Income Taxes

Ohio Revised Code
Title 7 | Municipal Corporations
Chapter 718 | Municipal Income Taxes