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Ohio Statutes, Title 7

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Ohio/Statutes

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Title 7, Title 7. Municipal Corporations

36 chapters · 1,301 sections in this title.

All chapters in Title 71,301 Ch 742, Chapter 742 | Police And Fire Pensio…132 Ch 733, Chapter 733 | Officers87 Ch 715, Chapter 715 | General Powers84 Ch 705, Chapter 705 | Plans Of Government68 Ch 718, Chapter 718 | Municipal Income Taxes62 Ch 731, Chapter 731 | Organization62 Ch 709, Chapter 709 | Annexation; Detachment61 Ch 727, Chapter 727 | Assessments - Generally58 Ch 723, Chapter 723 | Streets; Public Grounds53 Ch 759, Chapter 759 | Cemeteries50 Ch 737, Chapter 737 | Public Safety49 Ch 711, Chapter 711 | Plats48 Ch 743, Chapter 743 | Utilities - Electric; …47 Ch 703, Chapter 703 | Classification43

1,301 sections·Filtered byTitle 7✕

Ohio Rev. Code Ann. § 718.121 Second municipality imposing tax after time period allowed for refund
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(A) Except as provided in division (B) of this section, if tax or withholding is paid to a municipal corporation on income or wages, and if a second municipal corporation imposes or assesses a tax on that income or wages after the time period allowed for a refund of the tax or wi…
Ohio Rev. Code Ann. § 718.13 Tax information confidential
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(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this chapter or by a charter or ordinance of a municipal corporation levying an income tax pursuant to this chapter is confidential and not a public record unde…
Ohio Rev. Code Ann. § 718.131 Criminal records check for employees with access to certain tax information
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(A) Division (B) of this section applies to any of the following individuals: (1) An employee in the service of a municipal corporation or regional council of government; (2) A prospective employee for a position in the service of a municipal corporation or regional council of go…
Ohio Rev. Code Ann. § 718.15 Tax credit for businesses that foster new jobs in Ohio
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Showing 401–450 of 1,301

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A municipal corporation, by ordinance, may grant a refundable or nonrefundable credit against its tax on income to a taxpayer to foster job creation in the municipal corporation. If a credit is granted under this section, it shall be measured as a percentage of the new income tax…

Ohio Rev. Code Ann. § 718.151 Tax credits to foster job retention

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A municipal corporation, by ordinance, may grant a refundable or nonrefundable credit against its tax on income to a taxpayer for the purpose of fostering job retention in the municipal corporation. If a credit is granted under this section, it shall be measured as a percentage o…

Ohio Rev. Code Ann. § 718.16 Tax credit to person who works in joint economic development zone or district

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A municipal corporation shall grant a credit against its tax on income to a resident of the municipal corporation who works in a joint economic development zone created under section 715.691 or a joint economic development district created under section 715.70, 715.71, or 715.72 …

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

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(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. (2)(a) Except as provided in division (A)(2)(b) of this section, "qualifying loss" means the excess, if any, of th…

Ohio Rev. Code Ann. § 718.18 Service of assessment

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(A)(1) Subject to division (B) of this section, a copy of each assessment shall be served upon the person affected thereby either by personal service, by certified mail, or by a delivery service authorized under section 5703.056 of the Revised Code.(2) With the permission of the …

Ohio Rev. Code Ann. § 718.19 Requests for refunds

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(A) Upon receipt of a request for a refund, the tax administrator of a municipal corporation, in accordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the municipal corpora…

Ohio Rev. Code Ann. § 718.23 Verification of accuracy of returns

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(A) A tax administrator, or any authorized agent or employee thereof may examine the books, papers, records, and federal and state income tax returns of any employer, taxpayer, or other person that is subject to, or that the tax administrator believes is subject to, the provision…

Ohio Rev. Code Ann. § 718.24 Authority of tax administrator

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Nothing in this chapter shall limit the authority of a tax administrator to perform any of the following duties or functions, unless the performance of such duties or functions is expressly limited by a provision of the Revised Code or the charter or ordinances of the municipal c…

Ohio Rev. Code Ann. § 718.25 Rounding of amounts

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A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document required under this chapter. Any fractional part of a dollar that equals or exceeds fifty cents shall be rounded to the next whole dollar, …

Ohio Rev. Code Ann. § 718.26 Identification information

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(A) Nothing in this chapter prohibits a tax administrator from requiring any person filing a tax document with the tax administrator to provide identifying information, which may include the person's social security number, federal employer identification number, or other identif…

Ohio Rev. Code Ann. § 718.27 Interest and penalties

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(A) As used in this section: (1) "Applicable law" means this chapter, the resolutions, ordinances, codes, directives, instructions, and rules adopted by a municipal corporation provided such resolutions, ordinances, codes, directives, instructions, and rules impose or directly or…

Ohio Rev. Code Ann. § 718.28 Administration of claims

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(A) As used in this section, "claim" means a claim for an amount payable to a municipal corporation that arises pursuant to the municipal income tax imposed in accordance with this chapter.(B) Nothing in this chapter prohibits a tax administrator from doing either of the followin…

Ohio Rev. Code Ann. § 718.30 Adoption of rules

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Nothing in this chapter prohibits the legislative authority of a municipal corporation, or a tax administrator pursuant to authority granted to the administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the municipal corporation in accorda…

Ohio Rev. Code Ann. § 718.31 Payment of persons hired to inspect books

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No person hired or retained by a tax administrator to examine or inspect a taxpayer's books shall be paid on a contingency basis.

Ohio Rev. Code Ann. § 718.35 Fraud

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No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by municipal corporation ordinance or state law to be filed with a tax administrator,…

Ohio Rev. Code Ann. § 718.36 Audits

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(A) At or before the commencement of an audit, the tax administrator shall provide to the taxpayer a written description of the roles of the tax administrator and of the taxpayer during an audit and a statement of the taxpayer's rights, including any right to obtain a refund of a…

Ohio Rev. Code Ann. § 718.37 Actions against tax administrator or municipal corporation

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(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 may bring an action against the municipal corporation for damages in the court of common pleas of the county in which the municipa…

Ohio Rev. Code Ann. § 718.38 Request for opinion of the tax administrator

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(A) An "opinion of the tax administrator" means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the tax administrator.(B) A taxpayer may submit a written request for an opinion of the …

Ohio Rev. Code Ann. § 718.39 Municipal corporations with larger population; correspondence from tax administrator

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If the municipal corporation imposing a tax in accordance with this chapter has a population greater than thirty thousand according to the most recent decennial census or if the tax administrator charged with the administration of the tax is described in either division (U)(1)(b)…

Ohio Rev. Code Ann. § 718.41 Amended returns

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(A) A taxpayer shall file an amended return with the tax administrator in such form as the tax administrator requires if any of the facts, figures, computations, or attachments required in the taxpayer's annual return to determine the tax due levied by the municipal corporation i…

Ohio Rev. Code Ann. § 718.50 Members and employees of general assembly and certain judges excluded from tax

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(A) No municipal corporation other than the municipal corporation of residence shall levy a tax on the income of any member or employee of the Ohio general assembly including the lieutenant governor which income is received as a result of services rendered as such member or emplo…

Ohio Rev. Code Ann. § 718.80 Filing net profit taxes; election to be subject to provisions of chapter

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(A) A taxpayer may elect to be subject to sections 718.80 to 718.95 of the Revised Code in lieu of the provisions set forth in the remainder of this chapter. Notwithstanding any other provision of this chapter, upon the taxpayer's election, both of the following shall apply: (1) …

Ohio Rev. Code Ann. § 718.81 Definitions

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If a term used in sections 718.80 to 718.95 of the Revised Code that is not otherwise defined in this chapter is used in a comparable context in both the laws of the United States relating to federal income tax and in Title LVII of the Revised Code and the use is not consistent, …

Ohio Rev. Code Ann. § 718.82 Applicability; taxable situs; apportionment

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This section applies to any taxpayer that is engaged in a business or profession in a municipal corporation and that has made the election under section 718.80 of the Revised Code. (A) Except as otherwise provided in section 718.821 of the Revised Code and division (B) of this se…

Ohio Rev. Code Ann. § 718.821 Alternative net profits apportionment for remote employees

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(A) Terms used in this section have the same meanings as in section 718.021 of the Revised Code. (B) A taxpayer may elect to apply the provisions of this section to the apportionment of its net profit from a business or profession. For taxpayers that make this election, the provi…

Ohio Rev. Code Ann. § 718.83 Certification of amounts to be paid municipal corporations

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(A) On or before the last day of each month, the tax commissioner shall certify to the director of budget and management the amount to be paid to each municipal corporation, based on amounts reported on annual returns and declarations of estimated tax under sections 718.85 and 71…

Ohio Rev. Code Ann. § 718.84 Information provided to tax administrators; confidentiality

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(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by sections 718.80 to 718.95 of the Revised Code is confidential and not a public record under section 149.43 of the Revised Code, and no person shall disclose suc…

Ohio Rev. Code Ann. § 718.841 Web portal information sharing

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(A) The department of taxation shall create and maintain a world wide web portal capable of securely exchanging information between the department and municipal corporations. (B) The web portal created pursuant to division (A) of this section shall be used by both the department …

Ohio Rev. Code Ann. § 718.85 Filing of annual return; remittance; disposition of funds

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(A)(1) For each taxable year, every taxpayer shall file an annual return. Such return, along with the amount of tax shown to be due on the return less the amount paid for the taxable year under section 718.88 of the Revised Code, shall be submitted to the tax commissioner, on a f…

Ohio Rev. Code Ann. § 718.851 Electronic filing

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(A) All taxpayers that have made the election allowed under section 718.80 of the Revised Code shall file any tax return or extension for filing a tax return, and shall make payment of amounts shown to be due on such returns, electronically, either through the Ohio business gatew…

Ohio Rev. Code Ann. § 718.86 Consolidated returns

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(A) As used in this section:(1) "Affiliated group of corporations" means an affiliated group as defined in section 1504 of the Internal Revenue Code, except that, if such a group includes at least one incumbent local exchange carrier that is primarily engaged in the business of p…

Ohio Rev. Code Ann. § 718.87 Failure to pay tax

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If a taxpayer that has made the election allowed under section 718.80 of the Revised Code fails to pay any tax as required under sections 718.80 to 718.95 of the Revised Code, or any portion of that tax, on or before the date prescribed for its payment, interest shall be assessed…

Ohio Rev. Code Ann. § 718.88 Declaration of estimated taxes

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(A) As used in this section: (1) "Combined tax liability" means the total amount of a taxpayer's income tax liabilities to all municipal corporations in this state for a taxable year. (2) "Estimated taxes" means the amount that the taxpayer reasonably estimates to be the taxpayer…

Ohio Rev. Code Ann. § 718.89 Additional penalties

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(A) In addition to any other penalty imposed by sections 718.80 to 718.95 or Chapter 5703. of the Revised Code, the following penalties shall apply: (1) If a taxpayer required to file a tax return under sections 718.80 to 718.95 of the Revised Code fails to make and file the retu…

Ohio Rev. Code Ann. § 718.90 Assessments against taxpayer

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(A) If any taxpayer required to file a return under section 718.80 to 718.95 of the Revised Code fails to file the return within the time prescribed, files an incorrect return, or fails to remit the full amount of the tax due for the period covered by the return, the tax commissi…

Ohio Rev. Code Ann. § 718.91 Refund applications

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(A) An application to refund to a taxpayer amounts that were overpaid, paid illegally or erroneously, or paid on an illegal or erroneous assessment pursuant to sections 718.80 to 718.95 of the Revised Code shall be filed with the tax commissioner within three years after the date…

Ohio Rev. Code Ann. § 718.92 Amended returns

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(A) If any of the facts, figures, computations, or attachments required in an annual return filed by a taxpayer that has made the election allowed under section 718.80 of the Revised Code and used to determine the tax due under sections 718.80 to 718.95 of the Revised Code must b…

Ohio Rev. Code Ann. § 718.93 Examination of records and other documents and persons

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(A) The tax commissioner, or any authorized agent or employee thereof, may examine the books, papers, records, and federal and state income tax returns of any taxpayer or other person that is subject to sections 718.80 to 718.95 of the Revised Code for the purpose of verifying th…

Ohio Rev. Code Ann. § 718.94 Credits

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(A) A credit, granted by resolution or ordinance of a municipal corporation pursuant to section 718.15 or 718.151 of the Revised Code, shall be available to a taxpayer that has made the election allowed under section 718.80 of the Revised Code, against the municipal corporation's…

Ohio Rev. Code Ann. § 718.95 Reckless violations; penalties

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(A) Except as provided in division (B) of this section, whoever recklessly violates division (A) of section 718.84 of the Revised Code shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars or imprisonment for a t…

Ohio Rev. Code Ann. § 718.99 Violations; penalties

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(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 the Revised Code, or section 718.03 of the Revised Code by failing to remit municipal income taxes deducted and withheld from an employee…

Ohio Rev. Code Ann. § 719.01 Appropriation of property by municipal corporations

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Any municipal corporation may appropriate, enter upon, and hold real estate within its corporate limits:(A) For opening, widening, straightening, changing the grade of, and extending streets, and all other public places, and for this purpose, the municipal corporation may appropr…

Ohio Rev. Code Ann. § 719.011 Powers of impacted city

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Any impacted city, as defined in division (C) of section 1728.01 of the Revised Code, in order to create or preserve jobs and employment opportunities and to improve the economic welfare of the people of such impacted city, may appropriate, enter upon, and hold real estate within…

Ohio Rev. Code Ann. § 719.012 Appropriation of property and rehabilitation of building or structure

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In order to rehabilitate a building or structure that a municipal corporation determines to be a blighted property as defined in section 1.08 of the Revised Code, a municipal corporation may appropriate, in the manner provided in sections 163.01 to 163.22 of the Revised Code, any…

Ohio Rev. Code Ann. § 719.02 Appropriation of property outside municipal corporation - payment in lieu of taxes

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In the appropriation of property for any of the purposes named in section 719.01 of the Revised Code, the municipal corporation may, when reasonably necessary, acquire property outside the limits of the municipal corporation.If real property so acquired is removed from the tax du…

Ohio Rev. Code Ann. § 719.03 Cemeteries

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No land shall be purchased for public cemeteries within two hundred yards of a dwelling house without the consent, in writing, of the owner of the tract of land on which such house is situated. If the consent, in writing, of the owner of the tract of land on which such house is s…

Ohio Rev. Code Ann. § 719.031 Appropriating cemetery property for water lines

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Whenever it is necessary in the construction and in the protection by any municipal corporation, of dams, reservoirs, and reservoir sites, for supplying water to itself and its inhabitants, to take or damage any cemetery, such municipal corporation, after such taking, shall have …