.010 Any tax, or penalties or interest thereon, or portion thereof, paid pursuant to this Title shall be refunded, if they were:
(a) Paid more than once;
(b) Erroneously or illegally collected;
(c) Paid in excess of the correct amount due;
(d) Issued for a business which subsequently does not operate in the City, due to applicant's inability to obtain additional permits required under any provision of this Code. In such case, the applicant shall be entitled to a refund of the business tax paid. Where applicant cancels his license prior to any inspection or investigation taking place, then in that event, applicant shall be entitled to a refund of all tax, inspection or investigation fees paid, less the application processing charge therefor; or
(e) Issued for a business which subsequently becomes prohibited or illegal under any law of the state. In such case, the amount refunded shall be prorated on the basis of the proportion which the number of months remaining in the period for which the business tax was paid bears to the number of months in the whole period.
.020 Notwithstanding any other provision contained in this Title to the contrary, any person tendering payment of any tax, interest or penalties to the City pursuant to any provision of this Title shall for all purposes thereafter be precluded and barred from appealing, contesting or otherwise challenging the validity or amount of any such tax, interest or penalties, or seeking refund of all or any portion thereof, pursuant to any otherwise available procedure set forth in this Title, or otherwise available by law unless said payment is made under written protest to the City. The written protest shall be deemed made for purposes of this section only by one of the following methods: (1) a written notation set forth on the check, draft, money order, or other negotiable instrument by which payment is tendered, indicating that such payment is made under protest; or (2) a written notice addressed and delivered to the Collector at the time of payment indicating that such payment is made under protest.
.030 The Collector is authorized with the approval of the City Attorney, to make refunds of taxes paid under protest when he or she determines that a refund is warranted in accordance with the provisions of this Section 3.04.310, less the application processing charge as set by City Council Resolution to cover the administrative cost of the refund. In the case of a refund made pursuant to Subsection .010 (b) of this Section 3.04.310, no deduction shall be made on account of the administrative charge thereof. (Ord. 5368 § 1 (part); May 18, 1993.)