In general the three year rule applies to errors to your return and not for failure to file. RITA is an administration unit. Each municipality, that RITA collects taxes for, has it's own ordinance. You will have to check your city's ordinance. For example, mine (Fairborn) has a 5 year statute of limitations for failure to file. See https://www.ritaohio.com/municipalities/rita-rules-and-regulations/
