(a)   All applications for refunds shall be filed on a form prescribed by the Administrator within six (6) months of the Annual Return Due Date of the Applicable Tax Year as such date may have been extended pursuant to a timely request for extension that complies with Section 718.05(D) of the Revised Code.
   (b)   Should it appear that any Taxpayer has paid more than the amount of the tax to which the City is entitled under the provisions of this chapter or should it be found that the tax paid or withheld was done so in error, a refund of the amount so overpaid shall be made, provided that a timely claim for refund has been filed by the Taxpayer.
   (c)   The Administrator or an authorized agent shall extend the time for filing of the annual return of the Taxpayer for a period equivalent to any extension granted by the Internal Revenue Service for the filing of the federal income tax return for the Applicable Tax Year provided such request for extension is filed not later than the Annual Return Due Date for the Applicable Tax Year.
   (d)   A copy of the extension request must be included with the City income tax return and payment of City income tax shown to be due thereon must nevertheless be paid by the Annual Return Due Date for the Applicable Tax Year.
(Ord. 154-00. Passed 1-8-01.)