a. Where there has been an overpayment of occupational license fees, a refund or credit shall be made to the extent of overpayment only if a written application or amended return for the refund or credit is received by the Office of Occupational License within two (2) years from the date the overpayment was made unless otherwise prescribed by law. If a deficiency or nonpayment of fees or taxes exists for a previous year, the overpayment may be applied as a credit to the balance due or any applicable penalty or interest.
1. In any case where the assessment period has been extended by an agreement between the person or business entity and the City, the limitation contained in this Section shall be extended accordingly.
2. If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the person or business entity shall file a claim for refund or credit within the time provided for in this Section or six (6) months from the conclusion of the federal audit, whichever is later.
3. For the purposes 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.
b. An employee who has compensation attributable to activities performed outside the City, based on time spent outside the City, whose employer has withheld and remitted to the City the withholdings license fee on the compensation attributable to activities performed outside the City may file for a refund within two (2) 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. Any person or business entity required to file a two hundred seventy-five dollar ($275.00) cash bond shall have a minimum of one (1) year and a maximum of two (2) years from the date of bond payment to request a refund of the bond. Upon receipt of a bond refund request, if all net profit license fee returns and employee withholdings fees are deemed to be filed and paid in full, a refund of the bond will be issued. If at any time during the two (2) year period a return is not filed or the taxes not paid, the bond shall be retained by the City and no portion shall be eligible for a refund. At the end of the two (2) year period, if no request has been made for a refund, the remaining bond payment shall be forfeited to the City.
d. In no event shall any refund or credit be made for any payment upon any occupational license fees, unless the refund or credit is submitted and filed in strict compliance with the foregoing provisions of this Subchapter upon such refund claim forms or amended return forms as may hereafter be promulgated by the Chief Financial Officer of the City.
e. The authority to refund or credit overpayments of fees or taxes collected pursuant to this Subchapter is vested exclusively in the City.
(Ord. BG2020-23, 9/1/2020)