A. Unpaid sums---Civil suits:
(1) In addition to any criminal penalties which may be imposed, all taxes imposed shall be collectible, together with any interest and penalties thereon, by civil suit. Employers who are required under Section 881.03 of the Ordinance to withhold and remit taxes required to be withheld at the source, and who fail to withhold and/or remit become liable to the City in a civil suit to enforce the payment of the deficiency created by such failure.
(2) No additional charges shall be made by the Administrator after three (3) years from the time the return was due or filed, whichever is later. Provided, however, there shall be no period of limitation on such additional charges in the case of a return that omits a substantial portion of income or tax due, or filing a false or fraudulent return to evade payment of the tax, or failure to file a return. Failure to report twenty five percent (25%) or more of gross income or tax due shall be considered a substantial omission.
(3) No civil action to recover municipal income tax or related penalties or interest shall be brought during either of the following time periods:
(a) The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties.
(b) The period during which an appeal related to the imposition of that tax or interest or those penalties is pending.
B. Refunds and Overpayments:
(1) Taxes erroneously paid shall not be refunded unless a claim for refund is filed with the Tax Administrator on the form prescribed by the Tax Administrator within three (3) years after the tax was due or paid, whichever is later. The Tax Administrator may require the requestor to file with the request any documentation that substantiates the requestor's claim for a refund.
(2) Overpayments will be either refunded or credited to the taxpayer's current year's liability at his/her 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 become due.
(b) To the taxpayer's current estimated tax liability.
(3) Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, that if any overpayment is refunded within ninety (90) days after the final filing date of the annual return or ninety (90) days after the completed return if filed, whichever is later, no interest shall be allowed on the refund. For the purpose of computing the payment of interest on amounts overpaid, no amount of tax for any taxable year shall be considered to have been paid before the date on which the return for which the tax is reported due, without regard to any extension of time for filing that return. Interest shall be paid at the interest rate described in ORC 718.27.
C. Limitations:
Where the total amount due or refund claimed for a tax year is less than ten dollars ($10.00), such amount shall not be collected or refunded.