The Director shall refund any tax or license fee erroneously paid or to the extent overpaid on license application or tax return or on assessment or other demand of the Director. The Director, on application of the taxpayer or otherwise may determine the amount of and such erroneous payment or overpayment and certify such amount to the City Manager. The Director shall thereupon pay from such fund the certified amount to the person entitled to the refund.
(Ord. 850-47. Passed 11-6-47.)