171.11 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.

   (a)   Unpaid Sums – A Civil Debt.

      (1)   All taxes imposed by this chapter and not paid when due shall be collectible, together with any interest and penalties thereon, by suit as other debts of like amount are recoverable. Employers who are required, under Section 171.06, to withhold or remit the taxes required to be withheld at the source and who fail to withhold or remit, become liable to the City in a civil action to enforce the payment of the debt created by such failure.

      (2)   No additional assessment shall be made by the Tax Administrator after three (3) years from the time the tax was due or the return was filed, whichever is later. Provided, however, there shall be no period of limitation on an additional assessment in a case of a return that omits gross income in excess of twenty-five percent (25%) of that required to be reported or in the case of filing a false or fraudulent return with intent to evade the tax, or in the case of failure to file a return.

      (3)   In those cases in which the Commissioner of Internal Revenue Service and the taxpayer have executed a waiver of the federal statute of limitations the period within which an additional assessment may be made by the Tax Administrator shall be extended one (1) year from the time of the final determination of the federal tax liability.

   (b)   Refunds and Overpayments.

      (1)   Taxes erroneously paid shall not be refunded unless a claim for refund is made within three (3) years from the date on which such payment was made or the return was due, or within three (3) months after final determination of the federal tax liability, whichever is later.

      (2)   No refund shall be made to any taxpayer until he has complied with all provisions of this chapter and has furnished all information required by the Tax Administrator.

      (3)   Overpayments will be either refunded or credited to the taxpayer's current liability at his option. Where the taxpayer has made no election, 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 current estimated tax liability

   (c)   Interest shall be allowed and paid on any overpayment by a taxpayer of any City income tax obligation from the date of the overpayment, except 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 complete return is filed, whichever is later, no interest shall be allowed on the refunded overpayment. For purposes of computing the payment of interest on overpayments, no amount of tax for any taxable year shall be treated as having been paid before the date on which the tax return for that year was due without regard to any extension of time for filing that return. The interest shall be paid at the rate of interest prescribed by Ohio Revised Code 5703.47.

   (d)   Amounts of less than ten dollars ($10.00) shall not be collected, refunded or credited. (Ord. 2003-96E. Passed 12-23-03; Ord. 2015-40. Passed 11-24-15.)