If a taxpayer that has made the election allowed under Section 891.57 fails to pay any tax as required under Sections 891.57 to 891.72, or any portion of that tax, on or before the date prescribed for its payment, interest shall be assessed, collected, and paid, in the same manner as the tax, upon such unpaid amount at the rate per annum prescribed by R.C. § 5703.47 from the date prescribed for its payment until it is paid or until the date an assessment is issued under Section 891.67, whichever occurs first.
Note: Pursuant to Section 5 of Ord. No. 2018- , "if any provision of the H.B. 49 municipal income tax provisions is found unconstitutional, or the effectiveness of any provision of H.B. 49 is stayed or enjoined, that the provisions adopted in Section 891.57 shall likewise be stayed or ineffective."
(Ord. 2018-O-39. Passed 11-13-18.)