(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. No additional assessment of City income tax shall be made after three years from the date the City income tax return was due or filed, whichever is later.
(b) Prosecutions for an offense made punishable under this Chapter shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of the compensation or net profits required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(c) City income tax erroneously paid or withheld shall not be refunded unless a claim for refund is made within the time specified in Ohio R.C. 718.12(C), including any amendments or successor provisions thereto. Interest on such refunded amounts shall be allowed to the extent provided in Ohio R.C. 718.12(D), including any amendments or successor provisions thereto. Amounts of less then one dollar ($1.00) shall not be collected or refunded.
(Ord. 147(04-05). Passed 2-17-05.)