(a) Method of Applying for Credit.
(1) No credit will be given unless the taxpayer claims such on his final return or other form prescribed by the Tax Commissioner, and presents such evidence of the payment of a similar tax to another municipality, as the Tax Commissioner may require.
(2) Claims for refund of Municipal income taxes must be brought within three (3) years after the tax was due or the return was filed, whichever is later. The Tax Commissioner may require verification.
(3) Interest shall be allowed and paid on any overpayment by a taxpayer of any Municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within ninety (90) days after the final filing date of the annual return or ninety (90) days after the complete return is filed, whichever is later, no interest shall be allowed on the refunded overpayment. For purposes of computing the payment of interest on overpayments, no amount of tax for any taxable year shall be treated as having been paid before the date on which the tax return for that year was due without regard to any extension of time for filing that return. The interest shall be paid at the rate of interest prescribed by Ohio Revised Code 5703.47.
(Ord. 2006-70. Passed 12-14-06.)