§ 8-2.1116. Refunds and Procedures.

(A)

Whenever the amount of any business tax, penalty or interest has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the City under this article, it may be refunded to the claimant who paid the tax; provided, that a written claim for refund is filed with the Administrator within one (1) year of the date the tax was originally due and payable.

(B)

The Administrator or the Administrator's authorized agent shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's books and business records after a request by the Administrator to do so.

(C)

In the event that the business tax was erroneously paid and the error is attributable to the City, the entire amount of the tax erroneously paid shall be refunded to the claimant. If the error is attributable to the claimant, the City shall retain an amount from the refund reasonably calculated to cover expenses in verifying the error.

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