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No refunds may be made for business tax except when the following applies:
(A) Claim required. Whenever the amount of any license tax or penalty has been overpaid or paid more than once or has been illegally, erroneously or wrongfully collected or received by the city under this chapter, it may be refunded; provided that a claim in writing therefor, duly verified by the person paying such tax or penalty, his or her attorney, duly authorized agent, guardian, or his or her executor or administrator, shall have been filed with the Director of Finance within one year after the date or payment of the amount sought to be refunded. Such claim shall include the name and address of the claimant, the amount and date of payment sought to be refunded, and stage under penalty of perjury the reasons or grounds upon which the claim for refund is based. The claim shall be on forms furnished by the Director of Finance. In no case shall any judgment be rendered for the plaintiff in any proceeding brought to enforce the payment of any claim arising hereunder if such action or proceeding is brought by any person other than the persons designated herein. Except as expressly provided herein, § 3.16.060(C) of this code shall apply to claims filed hereunder.
(B) Inability to secure business location. Notwithstanding the provisions of division (A), license taxes or penalties may be refunded by the business license committee, as established under § 5.82.020 of this code, when the business owner paying such tax is unable to secure a business location due to circumstances beyond his or her control, after such business tax has been paid.
('86 Code, § 5.04.085) (Ord. 3658, passed - - ; Am. Ord. 3962, passed - - ; Am. Ord. 4260, passed - -; Am. Ord. 4320, passed 3-24-97)