(a) All taxes imposed by this Taxation Code shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable.
(b) The Administrator is authorized, in addition to his other duties, to institute civil law suits to collect delinquent taxes due and owing the City by virtue of the provisions of this Code. The Administrator or his delegate is authorized to waive penalties and interest and compromise tax liability and the right to accept waiver of State Statute of Limitations.
(Ord. 37-99. Passed 6-28-99.)
(c) 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.
(d) After the time period allowed for a refund of the tax or withholding paid to another municipality, a nonrefundable credit shall be allowed against tax or withholding erroneously paid or withheld to another municipality equal to the tax or withholding paid with respect to such income or wages.
(1) If the tax rate is less than the tax rate paid or withheld on such income or wages, the credit described in section D above shall be calculated using the tax rate in effect.
(2) Nothing in this section permits any credit carry-forward.
(e) 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 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. 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.
(Ord. 53-2004. Passed 12-6-04.)