A. Unpaid Sums - A Civil Debt

1. All taxes imposed by the Ordinance and not paid when due become, together with interest and penalties thereon, a debt due the Municipality from the Taxpayer and are recoverable as are other debts by civil suit. Employers who are required, under Section 6 of the Ordinance, to withhold and remit the taxes required to be withheld at the source, and who fail to withhold or remit, become liable to the Municipality in a civil action to enforce the payment of the debt created by such failure.

2. No additional assessment shall be made by the Administrator three (3) years from the time the return was due or filed, whichever is later. Provided, however, there shall be no period of limitation on such additional assessments in the case of filing a return that omits a substantial portion of income, filing a false or fraudulent return to evade payment of the tax, or failure to file a return. Failure to report 25% or more of gross income shall be considered a substantial omission.

3. In those cases in which the Commissioner of Internal Revenue and the Taxpayer have executed a waiver of the Federal statue of limitations, the period within which an assessment may be made by the Administrator is extended to one (1) year from the time of final determination of 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 three (3) months after the determination of Federal income tax liability, whichever is later.

2. No refund shall be made to any taxpayer unless he has complied with all the provisions of the Ordinance and has furnished all information, including a completed final return and required schedules, to the Administrator.

3. Overpayments will be either refunded or credited to the Taxpayer's current year's liability at his option. Where no election has been made by the Taxpayers, 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 became due.

b. To his current estimated tax liability.

C. Limitation

Where the total amount due or refund claimed for a tax year is less than five dollars ($5.00) such amount shall not be collected or refunded, but may be credited to the succeeding year's declaration if requested.

D. Liens

If any person liable to pay any tax neglects or refuses to pay the tax after demand, the amount (including any interest, additional amount, addition to the tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the City upon all property and rights to property, whether real or personal, belonging to that person. Unless another date is specifically fixed by law, the lien imposed by this section shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of the liability) is satisfied or becomes unenforceable by reason of lapse of time. The tax administrator may, on those forms as he may prescribe therefor, cause any lien established herein to be filed on record in the county offices in which the person liable therefor resides, or owns real property, or both.

(e) Subject to those regulations as the tax administrator may prescribe, he may issue a certificate of release of any lien imposed with respect to any City tax and cause the lien to be filed on record under the following circumstances.

(1) The tax administrator finds that the liability for the amount assessed, together with all interest in respect thereof, has been fully satisfied or has become legally unenforceable.

(2) There is furnished to the tax administrator and accepted by him a bond that is conditioned upon the payment of the amount assessed, together with all interest in respect thereof, within the time prescribed by law (including any extension of time), and that is in accordance with those requirements relating to terms, conditions, and form of the bond and sureties thereon, as may be specified by the regulations.