181.11 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.
Effective January 1, 1996:
(a) All taxes imposed by this chapter and not paid when due, together with any interest and penalties thereon, become a debt due the City of Youngstown from the taxpayer and are recoverable as are other debts by civil suit. All taxes required to be withheld and remitted by an employer pursuant to Section 181.06, together with interest and penalties thereon, that are not withheld and/or remitted as required by that section become a debt due the City of Youngstown for which the employer and any responsible person (as defined in Section 181.06(f)) are jointly and severally liable and are recoverable as are other debts by civil suit.
(b) Civil actions to recover taxes, interest and/or penalties imposed by this chapter shall be brought within three years after the tax was due or the return was filed, whichever is later.
(c) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years after the tax was due or the return was filed, whichever is later.
(d) Interest shall be allowed and paid on any overpayment by a taxpayer of the tax imposed by this chapter from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within ninety days after the final filing date of the annual return or ninety 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. Interest shall be paid at the rate prescribed by Section 5703.47 of the Revised Code.
(e) Where the total amount due or refund claimed for a tax year is less than one dollar ($1.00), such amount shall not be collected or refunded.
(Ord. 95-304. Passed 8-16-95.)