(a) Civil actions to recover municipal income taxes together with interest and penalties thereon, shall be brought within three (3) years after the tax was due or the return was filed, whichever is later. In the case of fraud, failure to file a return or the omission of twenty-five percent or more of income required to be reported, prosecutions may be commenced within six (6) years after the commission of the offense. In those cases in which the 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 Tax Administrator shall be extended one (1) year from the time of the final determination of the federal tax liability.
(b) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date on which such payment was made or the return was due, or within three months after final determination of the federal tax liability, whichever is later.
(c) After the time period allowed for a refund of the tax or withholding paid to another municipality, a nonrefundable credit shall be allowed against tax or withholding erroneously paid or withheld to another municipality equal to the tax or withholding paid with respect to such income or wages.
If the tax rate is less than the tax rate paid or withheld on such income or wages, the credit described in subsection (c) hereof shall be calculated using the tax rate in effect.
(d) Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment, with the following exception: No interest shall be allowed on any overpayment that 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. 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 R.C. 5703.47.
(e) Refunds will not be issued to any active account unless the amount is greater than the estimate for the following year and only to the extent of the difference or all the tax to be owed is being withheld from wages by the employer.
(f) Amounts of less than one dollar ($1.00) shall not be collected or refunded.
(Ord. 2003-79. Passed 12-2-03.)