§ 8-2.1115. Refunds—Credits.  


Latest version.
  • (A)

    No refund shall be made of any tax collected pursuant to this article, except as provided in Section 8-2.1116.

    (B)

    No refund of any tax collected pursuant to this article shall be made because of the discontinuation, dissolution or other termination of a business.

    (C)

    Any person entitled to a refund of taxes paid pursuant to this article may elect in writing to have such refund applied as a credit against such person's business taxes for the next calendar month.

(Ord. No. 3672-C.S., § 2, effective 11-28-17)