(A) Limitation on actions. 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. Except in the case of fraud, omission of a substantial portion of income subject to this tax, or failure to file a return, an additional assessment shall not be made after the later of: (1) three years after, the tax was due or the return was filed, whichever was later, and (2) one year after the conclusion of any qualifying deferral period, as defined in R.C. § 718.12(A)(1)(b)(2); except that, 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 in which an additional assessment may be made by the Commissioner shall be one year from later of the time of the final determination of the federal tax liability and the time when the taxpayer files an amended municipal return as required by R.C. § 718.12(E). In cases of fraud, failure to file a return, or the omission of 25% or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(B) Minimum amount of tax to be collected. Amounts of less than $10 shall not be collected or refunded.
(C) Time limitation on refunds.
(1) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date on which the payment was made or the return was due, whichever is later.
(2) On filing of the refund request, the tax commissioner shall determine the amount of refund due and certify such amount to the appropriate village official for payment. Except as provided in division (C)(3) of this section, the administrator shall issue an assessment to any taxpayer whose request for refund is fully or partially denied. The assessment shall state the amount of the refund that was denied, the reasons for the denial, and instructions for appealing the assessment.
(3) If the tax commissioner denies in whole or in part a refund request included within the taxpayer’s originally filed annual income tax return, the tax commissioner shall notify the taxpayer, in writing of the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an assessment that may be appealed under R.C. § 718.11.
(D) A request for a refund that is received after the last day for filing specified in division (C) of this section shall be considered to have been filed in a timely manner if any of the following situations exist:
(1) The request is delivered by the postal service, and the earliest postal service postmark on the cover in which the request is enclosed is not later than the last day for filing the request;
(2) The request is delivered by the postal service, the only postmark on the cover in which the request is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the request, and the request is received within seven days of such last day.
(3) The request is delivered by the postal service, no postmark date was affixed to the cover in which the request is enclosed or the date of the postmark so affixed is not legible, and the request is received within seven days of the last day for making the request.
(E) Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within 90 days after the final filing date of the annual return or 90 days after the completed return is filed, whichever is later, no interest shall be allowed on the refund. For the purpose of computing the payment of interest on amounts overpaid, no amount of tax for any taxable year shall be considered to have been paid before the date on which the return on which the tax is reported is due, without regard to any extension of time for filing that return. Interest shall be paid at the interest rate described in R.C. § 718.27(A)(5).
(F) Within 60 days after the final determination of any federal or state tax liability affecting the taxpayer’s municipal tax liability, that taxpayer shall make and file an amended municipal return showing income subject to the municipal income tax based upon such final determination of federal or state tax liability, and pay any additional municipal income tax shown due thereon to make a claim for refund for any overpayment, unless the tax or overpayment is less than $10.
(Ord. 07-15, passed 12-14-15)