(a) Unpaid Sums a Civil Debt.
(1) All taxes imposed by the Income Tax Ordinance and not paid when due become, together with interest, penalties and fees thereon, a debt due the City from the taxpayer and are recoverable by civil suit. Employers who are obligated to withhold and remit taxes required to be withheld at the source, and who fail to meet such withholding and remittance requirements, become liable to the City in a civil suit to enforce payment of the debt created by such failure.
(2) Except in those cases in which specific statute of limitation rights have been waived under the Ohio Revised Code, or cases in which a waiver of Federal statute of limitations has been executed, an additional tax assessment shall not be made by the Superintendent after three years from the time the complete return was due or filed, whichever is later, except in the case of filing a false or fraudulent return to evade payment of the tax, omission of 25% or more of income subject to the tax, or failure to file a return. In those cases where the Internal Revenue Service and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an assessment may be made by the Superintendent is extended to one year from the time of final determination of Federal tax liability.
(b) Refunds and Overpayments.
(1) Taxes that are overpaid shall not be refunded unless a claim for refund is made within three years from the date on which such payment was made, or the return was due, whichever is later.
(2) No refund shall be made when a taxpayer is not in full compliance with all provisions of the Income Tax Ordinance or these Rules and Regulations or when the taxpayer has not furnished all information and documentation required by the Income Tax Ordinance or the Superintendent.
(3) Overpayments will be either refunded or credited to the taxpayer's current year liability at the taxpayer's option. When no such option has been indicated by the taxpayer, any overpayment will be credited to the current year estimated tax due. All overpayments will be transferred first to any tax year in which there is a delinquent balance due before such overpayment will be credited to any estimated taxes or refunded.
(4) All refund claims for tax that was withheld by an employer shall be conditioned upon the employer providing certification that such withholding was true and correct and that the employer's withholding account with the City has not been adjusted and such employer's City withholding account has been reconciled.
(5) Overpayments of less than one dollar ($1.00) shall not be refunded nor credited to any subsequent tax year.
(Ord. 67-28. Passed 12-4-67; Res. 90-R-29. Passed 10-1-90; Ord. 02-24. Passed 12-23-02.)