(A) Where there has been an overpayment of tax under § 110.29 of this subchapter, a refund or credit shall be made to the employer to the extent of overpayment only if a written application for refund or credit is received by the county from the employer within two years from the date the overpayment was made.
(B) An employee who has compensation attributable to activities performed outside the county, based on time spent outside the county, whose employer has withheld and remitted to this county, the occupational license tax on the compensation attributable to activities performed outside the county, may file for a refund within two) years of the date prescribed by law for the filing of a return. The employee shall file the request for refund form provided by Boone County that includes a schedule and computation sufficient to verify the refund claim and the county may confirm with the employer the percentage of time spent outside the county and the amount of compensation attributable to activities performed outside the county prior to approval of the refund.
(Ord. 07-26, passed 12-18-07)