(a) All taxes imposed by this chapter shall be collectible by the City of Lancaster Tax Department or its authorized agent, together with any interest and penalties and reasonable administrative costs thereon, by suit, as other debts of like amount are recoverable. No additional assessment shall be made after three (3) years from the time the tax was due or the return was filed, whichever is later; provided, however, there shall be no period of limitation on an additional assessment in a case of a return that omits gross income in excess of twenty-five percent (25%) of that required to be reported or in the case of filing a false or fraudulent return with intent to evade the tax, or in the case of failure to file a return.
(b) "Reasonable administrative cost" associated with the delinquent tax collection includes, but is not limited to, fees no less than twenty-five percent (25%) of the total delinquent amount, including the tax amount, interest and penalty of any post judgement account assigned to a collection agency, and no greater than thirty-five percent (35%) of the total delinquent account including tax amount, interest and penalties of any prejudgement account assigned to a collection agency.
(c) 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.
(d) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three (3) years from the date which such payment was made or the return was due, or within three (3) months after final determination of the federal tax liability, whichever is later.
(e) 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.
(1) 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.
(2) Nothing in this section permits any credit carry forward.
(f) 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 Revised Code 5703.47.
(g) Amounts of less than five dollars ($5.00) or less shall not be collected or refunded.
(Ord. 21-09. Passed 10-26-09.)
(Ord. 21-09. Passed 10-26-09.)