191.11 COLLECTION OF UNPAID TAXES; CIVIL LITIGATION;  CRIMINAL PROSECUTION; STATUTE OF LIMITATIONS; REFUNDS OF OVERPAYMENTS.
   (a)   All taxes imposed by this Chapter shall be collectible, together with any 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.
   (b)   Prosecutions for an offense made punishable under this Chapter shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of the Compensation or Net Profits required to be reported, prosecutions may be commenced within six years after the commission of the offense. 
   (c)   City Income Tax erroneously paid or withheld shall be refunded only upon a proper claim for refund made by the Taxpayer within the time specified in Ohio R.C. 718.12(C).  Claims for refund shall be made on forms prescribed by the Finance Director and obtainable from the Administrator.  Interest on any refund made to a Taxpayer shall be allowed and paid pursuant to the terms set forth in Ohio R.C. 718.12(D). 
   (d)   At the election of the Taxpayer, the amount of City Income Tax erroneously paid or withheld may be applied toward the declaration of City Income Tax due for the ensuing year.
(Ord. 05-100.  Passed 6-13-05.)