(A) No suit shall be maintained in any court to restrain or delay the collection or payment of tax levied by this article.
(B) (1) Any tax collected pursuant to the provisions of this article may be refunded or credited within two (2) years of the date prescribed by law for the filing of a return of the date the money was paid to the city, whichever is the later, except that:
(a) In any case where the assessment period contained in § 60.203 has been extended by an agreement between the business entity and the city, the limitation contained in this subsection shall be extended accordingly.
(b) If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this subsection or six (6) months from the conclusion of the federal audit, whichever is later.
(2) For the purposes of this subsection (B) of this section, a return filed before the last
day prescribed by law for filing the return shall be considered as filed on the last day.
(C) The authority to refund or credit overpayments of taxes collected pursuant to this article is vested exclusively in the city.
(D) The corporate dissolution or withdrawal of the corporation from the state shall discharge the foregoing liability of any such person; provided that the personal individual liability shall apply to each or every person holding the corporate office at the time the license fee becomes or became obligated.
(E) In the event the person, firm, corporation, partnership or other entity fails or refuses for any reason to pay when due any tax or fee imposed or required by this chapter, the city may upon application to a court of competent jurisdiction, seek injunctive or other extraordinary relief to require said person, firm, corporation, partnership or other entity to cease and desist from operating or conducting in any respect the business enterprise within the corporate limits of the city for which the tax or fee is due, until the time as the tax or fee, plus appropriate penalties and interest, has been paid in full. Should the city be required to pursue the extraordinary relict the person, firm, corporation, partnership or other entity liable for payment of the tax or fee shall be liable for all court costs incurred by the city and, under appropriate circumstances, reasonable attorney's fees.
(Ord. No. 21.90, 10-16-90; Amd. Ord. No. 15-08, 7-1-08)