(A) Where there has been an overpayment of fee due under § 110.06, a refund or credit shall be made to the employer, but only to the extent of the overpayment and only if a written application for refund or credit is received by the city within two years from the date the overpayment was originally made.
(B) An employee who has compensation attributable to activities performed outside the city, based on time spend outside the city, whose employer has withheld and remitted to his or her city, the occupational license fee on the compensation attributable to activities performed outside the city, may file for a refund within two years of the date prescribed by law for the filing of a return. The employee shall provide a schedule and computation sufficient to verify the refund claim and the city may confirm with the employer the percentage of time spent outside the city and the amount of compensation attributable to activities performed outside the city prior to approval of the refund.
(C) Where there has been an overpayment of fee under § 110.06, a refund or credit shall be made to any person or business entity to the extent of the overpayment only if a written application for refund or credit is received by the city from the person or business entity within two years from the date the overpayment was made. No refund shall be made of any fee paid unless a complete return is filed as required by § 110.10.
(Ord. 2007-12-01, passed 12-19-07)