All taxes imposed by the Ordinance remaining unpaid when the same have become due, together with all interest and penalties thereon, become a debt due the City of Bucyrus from the taxpayer, and are recoverable as other debts by suit instituted by the City Income Tax Administrator, said Administrator’s representative, or City Prosecutor.
Employers who or which, although obliged under the Ordinance to withhold and remit to the City Income Tax Administrator, the taxes required to be withheld at the source (Section 187.15) shall if they fail to withhold and remit become liable to the City of Bucyrus in a civil action to enforce the payment of the debt created by such failure.
When a final return is filed as described in Section 187.14 and a deficiency is determined to be due the City of Bucyrus, action to collect the same must be brought within three (3) years after the tax was due or the return filed, whichever is later. However, in the case of fraud, failure to file or the omission of twenty-five (25) percent or more of income required to be reported and taxed prosecution may be commenced within six (6) years of the later of commission of the offense, due date of return or date return was filed.
If any of the above circumstances occur and are discovered by the Federal Internal Revenue Service or any other tax administering authorities, taxpayers are required to notify the City Income Tax Administrator within 30 days and satisfy the City of Bucyrus claim on such discovery.
(Res. 240-2003. Passed 12-30-03.)