191.11 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.

   (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. However, 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 Commissioner of Taxation shall be extended one (1) year from the time of the final determination of the federal tax liability. The City may employ the services of an outside agency for the purposes of making such collections.

   (b)   Taxes erroneously paid shall not be refunded unless a claim for refund is made within the time prescribed in Ohio Revised Code 718.12.

   (c)   Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment, except that if any overpayment 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 Revised Code 5703.47.

   (d)    Amounts of less than one dollar ($1.00) shall not be collected or refunded.

(Ord. 2015-11-101. Passed 11-18-15.)