Should it appear that any taxpayer has paid more than the amount of the Ashland Municipal Income Tax to which the City is entitled under the provisions of this Title Nine. A refund of the amount so overpaid shall be made, except that no amount of less than five dollars ($5.00) will be refunded, provided a proper claim for refund of such overpayment of tax has been filed by the taxpayer in accordance with Sections 229.05 and 229.10, but further provided that commencing with the taxable year 1984 the net loss from an unincorporated business activity may not be used to offset salaries, wages, commissions and other compensation.
(Ord. 15-11. Passed 4-5-11.)