(a) All taxes imposed by this chapter shall be collectible by suit, together with any interest and penalties thereon, as other debts of like amount are recoverable. Except in the case of fraud, omission of a substantial portion of income subject to this tax or failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later. However, in those cases in which a Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the Federal tax liability. The Administrator shall have the right to retain legal counsel or a collection agency to assist the Administrator in collecting delinquent income taxes. The fees charged by such legal counsel and/or collection agency and all court costs and other costs of collecting such delinquent income taxes shall be assessed and added to the delinquent taxpayer’s liability.
(Ord. 10-54. Passed 10-25-10.)
(b) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date such payment was made or the return was due, or within three months after final determination of the Federal tax liability, whichever is later.
(Ord. 67-50. Passed 9-25-67.)
(c) Amounts of less than three dollars ($3.00) shall not be collected or refunded.
(Ord. 02-111. Passed 10-14-02.)