(a) All taxes imposed by this chapter shall be collectible by the City of Perrysburg Income Tax Division or its authorized agent, together with any interest, penalties and administrative fees thereon, by suit or by other means, as other debts of like amount are recoverable, provided suit shall be brought within three (3) years after the tax was due or the return was filed, whichever is later as specified by Ohio R.C. 718.12(A). No additional assessment shall be made after three years from the time of payment of any tax due hereunder, provided, however, that in the case of a return that omits gross income of twenty-five percent (25%) or more of that required to be reported or in the case of the filing of false or fraudulent return with the intent to evade the tax, or in the case of failure to file a return, suit shall be brought within six (6) years after the tax was due or the return was filed, whichever is later.
An administrative fee equal to thirty-five percent (35%) of the total delinquent amount shall be added to the delinquent amount if such delinquent amount is assigned to an authorized agent of the City for collection.
(b) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years after the tax was paid or the return was filed, whichever is later. In addition, the following shall apply regarding refunds of tax withheld from non-qualified deferred compensation plans (NDCP):
(1) A taxpayer may be eligible for a refund if the taxpayer has suffered a loss from a NDCP. The loss will be considered sustained only in the taxable year in which the taxpayer receives the final distribution of money and property pursuant to the NDCP. Full loss is sustained if no distribution of money and property will be made by the NDCP.
(2) A taxpayer who receives income as a result of payments from a NDCP, and that income is less than the amount of income deferred to the NDCP and upon which municipal tax was withheld, then a refund will be issued on the amount representing the difference between the deferred income that was taxed and the income received from the NDCP. If different tax rates applied to the tax years in which deferrals, a weighted average of the different tax rates will be used to compute the refund amount.
(3) Refunds shall be allowed only if the loss is attributable to the bankruptcy of the employer who had established the NDCP, or the employee's failure or inability to satisfy all of the employer's terms and conditions necessary to receive the nonqualified compensation.
(c) Refunds to non-residents for tax withheld from income attributable to days not worked in Perrysburg shall be computed by dividing wages by total days worked in order to determine an average daily wage. The work year shall be considered two hundred sixty (260) days. Saturdays and Sundays shall not normally be considered work days. Wage continuation plans of any type (including, but not limited to, vacation days, holidays, personal days, and sick days) are deemed to be days spent in Perrysburg for purposes of the refund calculation. Refunds shall be approved only after receipt by the Commissioner of all documents necessary to verify the accuracy of the refund request. The tax on stock options is considered taxable to Perrysburg, but is subject to reduction for days worked out of Perrysburg. Additions, deletions, or other changes to the method for calculating refunds shall be at the discretion of the Commissioner.
(d) Income tax that has been deposited with the City of Perrysburg, but should have been deposited with another municipality, is allowable by the City of Perrysburg as a refund but is subject to the three-year limitation on refunds. Income tax that should have been deposited with the City of Perrysburg, but was deposited with another municipality, shall be subject to recovery by the City of Perrysburg. The City of Perrysburg will allow a non-refundable credit for any amount owed the City of Perrysburg that is in excess of the amount to be refunded by the other municipality, as long as the tax rate of the other municipality is the same or higher than the City of Perrysburg's tax rate. If the City of Perrysburg's tax rate is higher, the tax representing the net difference of the rates is also subject to collection by the City of Perrysburg.
(e) Payments on delinquent amounts shall be applied in the following manner:
(1) To unpaid penalty and interest assessments in the order in which such assessments became due.
(2) To the taxes owed for any previous year in the order in which such taxes became due.
(3) To the taxpayer's current estimated tax liability.
(f) Amounts of less than five dollars ($5.00) shall not be refunded. Amounts of less than five dollars ($5.00) shall not be collected. Amounts of less than five dollars ($5.00) shall be carried forward as a credit towards the following year's tax liability. In case of a final return with less than five dollars ($5.00) as a credit balance, the credit will be refunded.
(Ord. 104-2015. Passed 11-17-15.)