(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, All additional assessments shall be made and all civil actions to recover municipal income taxes and penalties and interest thereon shall be brought within three years after the tax was due or the return was filed, whichever is later.
(b) Taxes erroneously paid 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, or within three months after final determination of the Federal tax liability, whichever is later; and is three dollars ($3.00) or more in amount.
(c) Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment, with the following exception: No interest shall be allowed on any overpayment that is refunded within 90 days after the final filing date of the annual return or 90 days after the complete return is filed, whichever is later. 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 R.C. 5703.47.
(d) Nonresident employees whose tax was fully withheld by their employer but only work a percentage of time within the corporation limits may file for a refund of tax withheld for the percentage of time that work was performed for their employer outside the corporation. The Municipality can retain a minimum of 5% of tax withheld by employers for nonresident employees for administration costs. A refund claim form, which may be obtained from the Administrator, must be completed and signed by both the employer/department superintendent and the employee. This refund claim form must be submitted with a copy of the employee's W-2.
(e) Amounts of less than three dollars ($3.00) shall not be collected or refunded.
(f) Before paying any refunds, the Tax Administrator shall deduct any delinquent amounts due the various departments of the Municipality and shall credit the same to the proper accounts.
(Ord. 2004-52. Passed 12-20-04.)