Subchapter - UNIFORM CITY INCOME TAX ORDINANCE

Section 141.601 - Uniform city income tax ordinance; short title
Section 141.602 - Uniform city income tax ordinance; rules of construction, definitions
Section 141.603 - Definitions; A to D
Section 141.604 - Definitions; C
Section 141.605 - Definitions; D
Section 141.606 - Definitions; E, F
Section 141.607 - Definitions; F to N
Section 141.608 - Definitions; N to P
Section 141.609 - Definitions; R to T
Section 141.611 - Excise tax on incomes; rates
Section 141.611a - Ordinance, resolution, or agreement to dedicate and transfer funds; purposes; commencement; amount; definitions
Section 141.611b - City as qualified local unit of government; dedication and transfer of funds; purposes; use of federal data facility fund; amount; definitions
Section 141.612 - Excise tax on incomes; application to resident individuals
Section 141.613 - Types of nonresident income to which tax applicable; extent and basis of tax
Section 141.614 - Excise tax on incomes; taxable net profits of a corporation, definition
Section 141.615 - Excise tax on incomes; unincorporated business, profession; sole proprietorship, partnership
Section 141.616 - Unincorporated business, profession, or activity; return
Section 141.617 - Unincorporated business, profession, or activity; election to pay tax
Section 141.618 - Partial business activity in city; apportionment of net profit
Section 141.619 - Partial business activity in city; separate accounting method
Section 141.620 - Partial business activity in city; business allocation percentage method
Section 141.621 - Partial business activity in city; percentage of average net book value; gross rental value of real property
Section 141.622 - Partial business activity in city; percentage of compensation paid employees
Section 141.623 - Partial business activity in city; percentage of gross revenue
Section 141.624 - Partial business activity in city; business allocation percentage
Section 141.625 - Partial business activity in city; substitute methods
Section 141.626 - Capital gains and losses; determination
Section 141.627 - Estates or trusts, deemed nonresidents; definitions
Section 141.628 - Income from estates and trusts
Section 141.631 - Exemptions
Section 141.632 - Payments and benefits not subject to tax
Section 141.633 - Deductible expenses generally
Section 141.634 - Deductible expenses; alimony, separate maintenance payments and principal sums payable in installments, moving expenses, and payments to retirement plan or account
Section 141.635 - Qualified taxpayer within renaissance zone; determination of deductions claimed
Section 141.640 - Extension for filing annual return
Section 141.641 - Annual return; joint return
Section 141.642 - Returns; contents
Section 141.643 - Payment of tax; refund; interest; allocation of payment; notice; nonobligated spouse; form; filing; release of liability; definitions
Section 141.644 - Federal income tax return; eliminations
Section 141.645 - Net profits; consolidated returns
Section 141.646 - Amended return; change of method of accounting
Section 141.651 - Withholding of tax by employer; voluntary withholding by certain employers; employer as trustee; failure or refusal to deduct and withhold tax; liability; discharge
Section 141.652 - Tax withheld; payments or persons excepted
Section 141.653 - Tax withheld; payment by employee or employer
Section 141.654 - Tax withheld; exemptions claimed; percentage of work done at predominant place of employment; qualified taxpayer within renaissance zone
Section 141.655 - Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone
Section 141.656 - Refusal by employee to furnish withholding certificate; withholding by employer; report
Section 141.657 - Tax withheld; withholding tables; first compensation taxable
Section 141.658 - Tax withheld; overwithheld tax, refund
Section 141.659 - Tax withheld; correction of error, refund
Section 141.660 - Tax withheld; payment by employer; return; electronic funds transfer
Section 141.661 - Tax withheld; employer's reconciliation of quarterly returns; deficiency; refund; information return; cessation of business
Section 141.662 - Declaration of estimated tax; filing; form; time; exceptions
Section 141.663 - Declaration of estimated tax not withheld; computation; payment; installments
Section 141.664 - Annual return; filing; extension of time; failure to file; penalty
Section 141.664a - Sale of business or stock of goods or quitting business; liability for tax; escrow by purchaser; release to purchaser of known tax liability; failure to comply with escrow requirements; liability of corporation officers
Section 141.665 - Credit for city income tax paid another city
Section 141.666 - Fractional part of a cent or dollar
Section 141.671 - Rules and regulations; adoption; enforcement; forms; collection of tax
Section 141.672 - Special ruling; appeal to income tax board of review
Section 141.673 - Examination of books and records; witnesses; additional provisions relating to dispute resolution
Section 141.674 - Information confidential; divulgence, penalty, discharge from employment
Section 141.680 - Waiver of interest or penalties during extension
Section 141.681 - [Repealed]
Section 141.682 - Payment of tax; interest; "adjusted prime rate" defined; penalty for delay; waiver of penalty for reasonable cause
Section 141.683 - Additional tax assessment; when interest and penalty not imposed
Section 141.684 - Due and unpaid assessment; determination; proposed assessment; written protest or request for informal conference; frivolous protest; penalty
Section 141.685 - Final assessment
Section 141.686 - Failure to pay tax; demand; recovery; prosecution
Section 141.686a - Authority to impose a lien for taxes
Section 141.686b - Demand for payment; warrant; levy on property; refusal or failure to surrender property; personal liability; effect of levy on salary or wages; service of warrant-notice levy
Section 141.686c - Recording release of a lien; conditions for filing; release of levy; conditions for service; reimbursement of fee; certificate of withdrawal; release of levy
Section 141.687 - Jeopardy assessment; procedure
Section 141.688 - Statute of limitations; waiver; payment of tax
Section 141.689 - Statute of limitations; refund
Section 141.691 - Income tax board of review; appointment of city residents; selection of officers; adoption, filing, inspection, and copies of rules of procedure; quorum; conflict of interests; record of transactions and proceedings; availability of record and other writings to public; conducting business at public hearing; notice of hearing
Section 141.692 - Income tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund
Section 141.692a - Appeal of final assessment, decision, or order for collection of city income tax to tax tribunal; procedure
Section 141.693 - Appeal of rule to department; appeal of final assessment, decision, or order to tax tribunal; procedure
Section 141.694 - Appeal to court of appeals or supreme court; procedure
Section 141.695 - Payment to taxpayer from city general fund or city income tax trust fund
Section 141.699 - Violations; misdemeanor; penalties