(a) All taxes imposed by this chapter shall be collectible, together with all interest and penalties thereon, by suit, as other debts of like amount are recoverable. Such suit shall be brought within three years after the tax was due or the return was filed, whichever is later in accordance with Ohio R.C. 718.12(A).
(b) Taxes erroneously paid shall not be refunded, unless a claim for refund is made within the time limitation specified in Ohio RC 718.12(C). Amounts less than five dollars ($5.00) shall not be refundable.
(c) Amounts of less than one dollar ($1.00) shall not be refunded or collected if the total tax due does not exceed this amount.
(Ord. 94-58. Passed 11-22-94; Ord. 2004-5. Passed 2-12-04.)