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(a) All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. All additional assessments shall be made and all legal actions to recover municipal income taxes and penalties and interest thereon shall be brought within three years after the tax was due or the return was filed, whichever is later. However, in the case of fraud, omission of twenty-five percent or more of income subject to this tax, or failure to file a return, all additional assessments shall be made and all prosecutions to recover municipal income taxes and penalties and interest thereon shall be brought within six years after the tax was due ok the return was filed, whichever is later.
(b) In those cases in which a Commissioner of Internal Revenue and the taxpayer have executed a waiver of the federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the Federal tax liability.
(c) 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 collection percentage charged by each law firm or collection agency as set forth in their collection contract with the City, The entire balance due shall be the principal balance due plus interest, penalties, late fees, and/or other permissible fines, penalties and charges and collection fees. 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.
(d) Payments on delinquent amounts shall be applied in the following manner:
(1) To the taxes owed for any previous year in the order in which such taxes became due.
(2) To unpaid penalty and interest assessments in the order in which such assessments became due.
(3) To the taxpayer's current estimated tax liability.
(Ord. 262-1966. Passed 12-23-66; Ord. 152-2008. Passed 6-16-08; Ord. 30-2009. Passed 2-17-09; Ord. 207-2009. Passed 12-7-09.)
(a) Taxes erroneously paid shall not be refunded unless a claim for a refund is made within the time specified in Ohio R.C. 718.12. However, the following shall apply regarding refunds of tax withheld from non-qualified deferred compensation plans (NDCP):
(1) A taxpayer may be eligible for a refund if the taxpayer has suffered a loss from a NDCP. The loss will be considered sustained only in the taxable year in which the taxpayer receives the final distribution of money and property pursuant to the NDCP. Full loss is sustained if no distribution of money and property will be made by the NDCP.
(2) A taxpayer who receives income as a result of payments from a NDCP, and that income is less than the amount of income deferred to the NDCP and upon which municipal tax was withheld, then a refund will be issued on the amount representing the difference between the deferred income that was taxed and the income received from the NDCP. If different tax rates applied to the tax years in which deferrals were made by the taxpayer, a weighted average of the different tax rates will be used to compute the refund amount.
(3) Refunds shall be allowed only if the loss is attributable to the bankruptcy of the employer who had established the NDCP, or the employee's failure or inability to satisfy all of the employer's terms and conditions necessary to receive the nonqualified compensation.
(b) Income tax that has been deposited with the City of Euclid, but should have been deposited with another municipality, is allowable by the City of Euclid as a refund but is subject to the three-year limitation on refunds. Income tax that should have been deposited with the City of Euclid, but was deposited with another municipality, shall be subject to recovery by the City of Euclid. The City of Euclid will allow a non-refundable credit for any amount owed the City of Euclid that is in excess of the amount to be refunded by the other municipality, as long as the tax rate of the other municipality is the same or higher than the City of Euclid tax rate. If the City of Euclid tax rate is higher, the tax representing the net difference of the rates is also subject to collection by the City of Euclid.
(Ord. 176-2004. Passed 10-18-04; Ord. 207-2009. Passed 12-7-09.)
(a) When the taxable income of a resident of the City of Euclid is subject to a municipal income tax in another municipality or joint economic development district on the same income taxable under this chapter, a 100 percent credit shall be allowed against Euclid income tax of the amount of net tax for which he or she is liable under the ordinance of the other municipality or joint economic development district.
(b) A claim for credit or refund under this section shall be made in such manner as the Administrator may provide by regulation. In the event such Euclid resident fails, neglects or refuses to file the returns or declarations on the forms prescribed by the Administrator, he or shall not be entitled to such credit or refund and shall be considered in violation of this chapter for failure to file such returns.
(Ord. 293-1971. Passed 12-6-71; Ord. 207-2009. Passed 12-7-09.)
Any claim for credit for income taxes paid to another municipality or joint economic development district on the same income taxable hereunder, or claim for or assignment of any refund due to the credit provided for herein, must be filed with the Administrator within three years after the tax was due or the return was filed, whichever is later. Failure to file such claim for credit or refund, or assignment thereof, within the time prescribed herein, shall render such credit claim for refund or assignment null and void.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)
The funds collected under the provisions of this chapter shall be disbursed in the following manner:
(a) First, such part thereof as shall be necessary to defray all expenses of collecting the tax and of administering and enforcing the provisions of this chapter shall be paid.
(b) The balance remaining after payment of the expenses referred to in subsection (a) hereof shall be deposited in the General Fund for Municipal purposes, except as provided in subsection (c) hereof.
(Ord. 262-1966. Passed 12-23-66.)
(c) Of the additional .85 percent income tax levied by Ordinance 200-1994, passed August 22, 1994, .38 percent shall be used to supplement both the General Fund, for such basic expenses as safety services and general maintenance, and the Permanent Improvement Fund, for expenses such as sewers, streets and curbs, as determined by ordinance, and .47 percent shall be used for school district current expenses.
(Ord. 200-1994. Passed 8-22-94; Approved by Voters 11-8-94; Ord. 207-2009. Passed 12-7-09.)
It shall be the duty of the Administrator to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, to keep an accurate record thereof and to report all moneys so received.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)
It shall be the duty of the Administrator to enforce payment of all taxes owing to the City and to keep accurate records for a minimum of six years, showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and showing the dates and amounts of payments thereof.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)
(a) The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns. Taxpayers are required to comply with the requirements of this chapter and any rules and regulations promulgated thereto.
(b) Administrative Opinions: The Administrator shall have the power to issue opinions interpreting this chapter and/or the Administrator's regulations. An administrative opinion shall carry the full force and effect of a regulation under this chapter until the next meeting of the Board of Review, when the Board shall either adopt the opinion or reject the opinion.
(Ord. 262-1966. Passed 12-23-66; Ord. 228-2003. Passed 12-1-03; Ord. 207-2009. Passed 12-7-09.)
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