(A) Unpaid sums - civil suit.
(1) In addition to any criminal penalties which may be imposed pursuant to Section 99 of the Ordinance, all taxes imposed by Section 3 of the Ordinance and not paid when due, shall be collectible, together with any interest and penalties thereon, by civil suit. Employers who are required, under Section 6 of the Ordinance, to withhold and remit the taxes required to be withheld at the source, and who fail to withhold and/or remit, become liable to the village in a civil suit to enforce the payment of the deficiency created by such failure.
(2) No additional assessment shall be made by the Administrator after three years from the time the return was due or filed, whichever is later. Provided, however, there shall be a period of six years on such additional assessments in the case of a return that omits a substantial portion of income, or filing a false or fraudulent return to evade payment of the tax, or failure to file a return. Failure to report 25% or more of income required to be reported shall be considered to be a substantial omission.
(3) 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 assessment may be made by the Administrator is extended to one year from the time of final determination of federal tax liability.
(B) Refund and overpayments.
(1) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date the tax was due or the return was filed, or three months after the determination of the federal income tax liability, whichever is later.
(2) No refund shall be made to any taxpayer until he has complied with all provisions of the Ordinance and has furnished all information required by the Administrator.
(3) Overpayments will be either refunded or credited to the taxpayer's current year's liability at his option. Where no election has been made by the taxpayer, overpayments of any year's taxes shall be applied as follows:
(a) To taxes owed for any previous years in the order in which such taxes became due.
(b) To his current tax liability.
(C) Limitation. Where the total amount due or refund claimed for a tax year is less than $10 such amount shall not be collected or refunded.
(Ord. O-2015-28, passed 11-23-2015; Am. Ord. passed 9-9-2019)