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§ 882.24  RECOVERY OF UNPAID TAXES.
   The tax 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 cases of fraud, omission of a substantial portion of income subject to the tax or failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later. However, 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.
(Ord. 71-O-11, passed 12-20-1971)
§ 882.25  TAXES ERRONEOUSLY PAID.
   Tax erroneously paid under this chapter 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 the final determination of the federal tax liability, whichever is later.
(Ord. 71-O-11, passed 12-20-1971)
§ 882.26  AMOUNTS LESS THAN ONE DOLLAR ($1.00).
   Amounts of less than one dollar ($1.00) shall not be collected or refunded.
(Ord. 71-O-11, passed 12-20-1971)
§ 882.27  TAX CREDITS.
   (a)   A taxpayer, who is a nonresident of the city and who is subject to the tax levied by this chapter and to a tax on the same income in the municipality of his or her residence, shall not receive any credit for any tax paid in the municipality of his or her residence.
   (b)   When the taxable income of a resident of this municipality is subject to a municipal income tax in another municipality on the same income taxable under this section, such resident shall be allowed a credit of the amount of income tax paid on such taxable income to such other municipality, equal to 1.75 percent of the amount obtained by multiplying the lower of the tax rate of such other municipality or of this municipality by the taxable income earned in or attributable to the municipality of employment or business activity. For the purposes of this section, taxable income shall include the distributive share of net profits of a resident partner or owner of an unincorporated business entity. The effective date of this section is January 1, 2002.
(Ord. 86-O-36, passed 9-2-1986; Am. Ord. 01-O-29, passed 7-2-2001)
§ 882.28  DISBURSEMENT OF FUNDS.
   The funds collected under this chapter shall be disbursed as follows:
   (a)   Such part thereof as is necessary to defray all expenses of collecting the tax and of administering and enforcing this chapter shall be paid; and
   (b)   The balance remaining after such payment shall be deposited in the General Fund for the municipal purposes described in § 882.01.
(Ord. 71-O-11, passed 12-20-1971)
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