187.15 PAYMENT OF TAX ON FILING OF RETURN.

   (a)    The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator the amount of taxes shown as due thereon, provided, however, that where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 187.16, or where any portion of such tax has been paid by the taxpayer pursuant to the provisions of Section 187.17, or where an income tax has been paid to another municipality, credit for the amount so deducted or paid or credit to the extent provided for in Section 187.31 shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return.

   (b)    A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, such overpayment or part thereof shall be refunded, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.

(Ord. 1981-47. Passed 4-27-81.)