(a) All taxes imposed and administered by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable.
(b) When a final return is filed as prescribed in Section 189.05 hereof and a deficiency is determined to be due to the City, civil action to collect the same shall not be commenced after three (3) years from the due date of said return, and when a taxpayer fails to file a return, or files a false or fraudulent return, action to collect tax due to the City shall not be commenced after six (6) years from the due date of said return or the date the false or fraudulent return was filed.
(c) Those officers or employees having control or supervision of, or charged with, the responsibility of filing the return and making payments for a corporation or association shall be personally liable for failure to file the return or pay the taxes and penalties and interest due as required. The dissolution, bankruptcy, or reorganization of any employer does not discharge the officers' or employees' liability for a prior failure of such business to file a return or pay the taxes due. (Ord. 2004-26. Approved by voters 5-25-04.)
(d) All unpaid tax accounts referred by the City Auditor or Income Tax Administrator to an attorney, law firm, or collection agency shall be assessed a collection fee on the entire balance due equal to the contingency collection percentage charged by such attorney, law firm or collection agency as set forth in a collection contract or written commitment letter with the City of Ashtabula. The "entire balance due" prior the assessment of such collection fee shall be deemed to be the sum of the principal balance due plus all penalties, interest and permissible charges or fees assessed at or prior to the date of referral. The collection fee shall be assessed as to all payments made by the taxpayer whether or not the account is paid in full with a single payment or over time with more than one payment. The assessment of the collection fee shall be made by the attorney, law firm or collection agency after the referral of the unpaid account. Additionally, court costs shall be added to the balance due as they are incurred but shall not be assessed a collection fee. (Ord. 2010-152. Passed 10-18-10.)