Collection of Unpaid Taxes and Refunds of Overpayments

9:01 Unpaid Taxes

A. All taxes imposed by the Ordinance and are not paid when due become, together with interest and penalties thereon, a debt due the Village of Cadiz from the taxpayer and are recoverable as are other debts by civil suit. Employers who are required under the Section 6:02 of these Regulations to withhold and remit the taxes required to be withheld at the source and who fail to withhold and/or remit become liable to this municipality in a civil action to enforce the payment of the debt created by such failure.

B. Civil action to recover municipal income taxes shall be brought within three (3) years after the tax was due or the return was filed, whichever is later.

C. Prosecution for an offense made punishable under the Ordinance shall be commenced within three (3) years after the commission of the offense provided that in the case of fraud, failure to file a return or omission of 25% or more of income required to be reported, prosecution may be commenced within six(6) years after the commission of the offense.

9:02 Refunds

A. Taxes erroneously paid shall not be refunded unless a claim for refund is made in writing within three (3) years from the date on which such payment was made or the return was due.

B. Overpayments will either be refunded or credited to the taxpayer's current year's liability at his option, except that where taxes are owed for any previous years, overpayments shall be applied in the order in which such taxes became due before any refund is made. Where no election has been made by the taxpayer, overpayments of any year's taxes shall be applied as follows:

1. To taxes, penalty or interest owed for any previous years

2. To his current estimated tax liability (and any excess refunded)

C. Civil actions to recover refunds of municipal income taxes and penalties and interest on municipal income taxes shall be brought within three (3) years after the tax was due or the return was filed, whichever is later and must be brought after the taxpayer requests a refund in 9:01A.

 Chapter 10:00

Allocations of Receipts of Tax Collection

10:01 All receipts of tax collected are distributed to the General Fund and Capital Improvements.