§ 5748.01 School district income tax definitions
§ 5748.02 School district income tax proposal and election
§ 5748.021 Replacement tax under RC 5748.02 – submission to electors
§ 5748.022 Resolution reducing tax rate
§ 5748.03 Ballot form
§ 5748.04 Petition for election repealing tax
§ 5748.05 Issuing anticipation notes
§ 5748.06 Credit against tax for senior citizens
§ 5748.08 Income tax and bond issue submitted as one question on ballot
§ 5748.081 Procedure for levying replacement tax under RC 5748.08
§ 5748.09 Authority for school district to place property and income tax levies on ballot as combined issue
§ 5748.10 School district income tax after consolidation

Terms Used In Ohio Code > Chapter 5748 - School District Income Tax

  • Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
  • Bond: includes an undertaking. See Ohio Code 1.02
  • Decedent: A deceased person.
  • Estate: means an estate subject to the tax levied by section 5747. See Ohio Code 5748.01
  • in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
  • Individual: means an individual subject to the tax levied by section 5747. See Ohio Code 5748.01
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Property: means real and personal property. See Ohio Code 1.59
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • School district income: means :

    (1) With respect to an individual, the portion of the taxable income of an individual that is received by the individual during the portion of the taxable year that the individual is a resident of the school district and the school district income tax is in effect in that school district. See Ohio Code 5748.01

  • School district income tax: means an income tax adopted under one of the following:

    (1) Former section 5748. See Ohio Code 5748.01

  • School district purposes: means any of the purposes for which a tax may be levied pursuant to division (A) of section 5705. See Ohio Code 5748.01
  • state: means the state of Ohio. See Ohio Code 1.59
  • Taxable income: means :

    (1) In the case of an individual, one of the following, as specified in the resolution imposing the tax:

    (a) Modified adjusted gross income for the taxable year, as defined in section 5747. See Ohio Code 5748.01

  • Taxable year: means a taxable year as defined in division (M) of section 5747. See Ohio Code 5748.01
  • Taxpayer: means an individual or estate having school district income upon which a school district income tax is imposed. See Ohio Code 5748.01