ARTICLE - SUBJECT

I. Purpose of Clause

II. Definitions

III. Imposition of Tax:

A. Bases of Imposition

1. Resident Employee
2. Non-Resident Employee
3. Resident Unincorporated Businesses
4. Non-Resident Unincorporated Businesses
5. Corporations
6. Amplifications of Definitions:

a. Net Profits
b. Gross Receipts
c. Expenses

7. Rental from Real Property
8. Patents and Copyrights
9. Royalties

B. Allocation of Business Profits

1. Separate Accounting Method
2. Business Allocation Percentage Method (formula)
3. Substitute Method
4. Professional and Personal Service

C. Operating Loss Carry-Forward

1. Application and Maximum Period
2. How Allocated
3. Short Fiscal Years
4. Necessary Schedules
5. Effects of Mergers, etc
6. Consolidated Returns

D. Consolidated Returns

E. Exceptions

1. Military Pay
2. Exempt Organizations
3. Interest & Dividends - Property Damage
4. Under 18
5. Seasonal - Casual Entertainment
6. Relief and Unemployment
7. Mentally Retarded
8. Miscellaneous Exemptions
9. Prohibited by U. S. Constitution
10. Prohibited by Ohio Constitution
11. Limitations of an Exemption
12. Calculations of Non-Taxable Revenue

IV. Effective Period of Tax

V. Return and Payment of Tax

A. Date and Requirement for Filing

1. Calendar Year Taxpayers
2. Fiscal Year Taxpayers
3. Employer Returns for Employees
4. Payment Required
5. Persons Required to File
6. Employee Having Net Profits
7. Trustees Required to File
8. Tax on Partnership or Association
9. Husband and Wife
10. Executors and Administrators

B. Information Requirement and Reconciliation with Federal Returns

1. Information Required
2. Omission of Non-Taxable Items
3. Reporting Change in Federal Audit
4. Effect of Change Because of Federal Audit

C. Extensions

1. Period Permitted
2. Information Returns Required

D. Payment With Return

1. Allowance for Credits
2. Treatment of Overpayments

E. Amended Returns

1. How Filed
2. Federal Audit

VI. Collection of Tax at the Source

A. Duty of Withholding

1. Type and Amount
2. Residents
3. Location of Office Material
4. Employee Responsibility
5. Professional Persons and Independent Contractors
6. Non-Residents
7. Salary Advances
8. Expenses
9. Responsibility for Recording Addresses
10. Services Performed in Another City
11. Agreements with Taxing Municipalities Floaters
12. Quarterly Payments

B. Employer Deemed Trustee

1. Trusteeship
2. Collection is Immaterial

C. Payment of Tax

1. Dates and Form
2. Adjustment of Payments
3. Information Returns on Employees
4. Reconciliation Returns (W-3's)

D. Withholding Not Required on Domestics
E. Responsibility of Officers for Collecting Tax
F. Fractional Parts of Cent

VII. Declarations:

A. Requirements for Filing

1. Who Must File
2. Basis of Computation

B. Date of Filing
C. Form

1. Furnished by Director
2. Payment Required
3. Method of Amending
4. Payments

D. Amended Declarations

1. Penalty for Underestimating
2. Payment with

E. Final Returns Required

VIII. Duties of Tax Administrator

A. Collection of Tax and Retention of Records

1. Recording of Receipts
2. Retention for Five Years

B. Enforcement Provisions

1. Issue Rules and Adjust Returns
2. Request for Special Ruling
3. Rules on File at Bureau
4. Installment Payments
5. Failure to Meet Installments

C. Estimation of Tax Due

1. Circumstances Under Which Done
2. Adjustment of Estimate

D. Compromise of Interest and Penalties

IX. Examination of Books and Records:

A. Investigations by Tax Administrator

1. Of Records
2. Responsibility of Taxpayer

B. Subpoena of Records and Persons

1. Examination of Persons
2. Examination of Documents
3. Examination of Third Parties
4. Notification of Hearings
5. Service of Notification

C. Penalty for Non-Compliance
D. Examination Confidential-Effect on Municipal Employees
E. Retention of Records

X. Interest and Penalties:

A. Interest
B. Penalties

1. Delayed Payment of Net Profit and Individual Taxes
2. Delayed Payment of Withholding
3. Failing to File

C. Exceptions

1. Additional Taxes from Bureau Audit
2. Additional Taxes from Federal Audit
3. Filing of Protest or Explanation

D. Appeals from Assessments

XI. Collection of Unpaid Taxes and Refunds:

A. Unpaid Sums A Civil Debt

1. By Civil Suit
2. Time Limitation on Assessments
3. Effect of Federal Waiver

B. Refunds and Overpayments

1. Time Limit
2. Requirements
3. Treatment

C. Five Dollar Limitations
D. Liens

XII. Violations and Penalties:

A. Enumeration of Violations
B. Prosecutions
C. Failure to Receive Forms Not a Defense
D. Definition of Person

XIII. Board of Review:

A. Composition
B. Procedure
C. Appeals

1. How Made
2. Board Action
3. Hearings Private

XIV. Use of Funds

XV. Credit for Taxes Paid another Municipality:

A. Limitation
B. Credit to Residents
C. Method of Applying

1. Requirements
2. Time Limitation on Claims

D. Statements From Other Taxing Municipalities

XVI. Saving Clause

XVII. Amendments and Supplements