(a) All taxes, including any and all prior accumulated balances, imposed by this chapter shall be collectible, together with any interest and penalties thereon, by a civil and/or criminal action at law as specified in this chapter. Additionally, the Director/Administrator of the Department of Taxation shall be responsible for establishing procedures for collection of delinquent tax payer accounts, and may outsource collection for said accounts. All additional assessments shall be made and all civil and/or criminal actions to recover municipal income taxes and penalties and interest thereon shall be brought within the time limitation specified in Ohio R.C. 718.06.
(b) All delinquent tax accounts outsourced by the City to a law firm or collection agency shall be assessed a collection fee on the entire balance due equal to the contingency fee on the entire balance due equal to the contingency collection percentage charged by each law firm or collection agency as set forth in their collection contract with the City. The balance due prior to the assessment of the collection fee shall be the principle balance due plus interest, penalties, late fees, and/or other permissible fines, penalties and charges. The collection fee shall be assessed against all payments made by the taxpayer whether or not the balance due is paid in full with one payment or over time with more than one payment. The assessment of the collection fee shall be made by the law firm or collection agency after the delinquent account has been outsourced for collection. Additionally, court costs shall be added to the balance due as they are incurred but shall not be assessed a collection fee.
(Ord. 02-08. Passed 2-19-08.)