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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 718.04 | Authority for tax on income and withholding tax.

Ohio Revised Code
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Title 7 Municipal Corporations
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Chapter 718 Municipal Income Taxes
 
You are viewing a past version of this section that is no longer in effect View Current Version
Effective:
October 16, 2009
Legislation:
House Bill 1 - 128th General Assembly
PDF:
Download Authenticated PDF
 

(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 employee and is paid from appropriated funds of this state.

(B) No municipal corporation other than the municipal corporation of residence and the city of Columbus shall levy a tax on the income of the chief justice or a justice of the supreme court received as a result of services rendered as the chief justice or justice. No municipal corporation other than the municipal corporation of residence shall levy a tax on the income of a judge sitting by assignment of the chief justice or on the income of a district court of appeals judge sitting in multiple locations within the district, received as a result of services rendered as a judge.

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