(a) A filing indicating an amount of less than five dollars ($5.00) shall not be collected or refunded. An account with accumulative amounts due or overpayments exceeding the five dollar ($5.00) limitation shall, pursuant to statutory provisions, become collectible or refundable.
(b) Overpayments of less than forty dollars ($40.00) shall not be refunded but shall be applied against liability in the subsequent year where it is evident that a liability will exist in the subsequent year.
(Ord. 8752-2000. Passed 12-5-00; Ord. 9239-2005. Passed 9-20-05.)