(A) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by this chapter.
(B) (1) Any tax collected pursuant to the provisions of this chapter may be refunded or credited within two years of the date prescribed by law for the filing of a return or 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 this chapter has been extended by an agreement between the business entity and the city, the limitation contained in this division shall be extended accordingly; and
(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 months from the conclusion of the federal audit, whichever is later.
(2) For the purposes herein, 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 chapter is vested exclusively in the city.
(D) The Occupational Tax Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations, relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including, but not limited to, provisions for the re-examination and correction of returns as to which an overpayment or underpayment is claimed or found to have been made, and the rules and regulations relating promulgated by him or her shall be binding upon the licensee and the employers.
(E) The Occupational Tax Administrator, or any agent or employee designated in writing by him or her, is hereby authorized to examine the books, papers and records of any employer or supposed employer or any licensee or supposed licensee in order to determine the accuracy of any return made, or, if no return was made, ascertain the amount of license fee imposed by the terms of this chapter. Each employer or supposed employer or licensee or supposed licensee is hereby directed and required to give to the Occupational Tax Administrator or his or her duly authorized agent or employee the means, facilities and opportunity for the examination and investigation as are hereby authorized. The Occupational Tax Administrator is hereby authorized to examine any person under oath concerning any wages, salaries, commissions or other compensation or net profits which were or should have been returned and to this end he or she may compel the production of books, papers, records and the attendance of all persons before him or her, whether as parties or witnesses, whom he or she believes to have knowledge of the wages, salaries, commissions or other compensations or net profits, to the extent that any officer empowered to administer oaths in this commonwealth is permitted to so order. If as a result of an investigation conducted by the Occupational Tax Administrator a return is found to be incorrect, the Occupational Tax Administrator is authorized to assess and collect any underpayment of employee license fee withheld at the source or any underpayment of occupational or net profit license fee due by any licensee. If no return has been filed and an occupational license fee is found to be due, the license fee actually due may be assessed and collected and penalties and interest added thereto.
(F) It is not the intention of the city by this chapter to impose and require an occupational license fee prohibited by law.
(Ord. 09-03, passed 6-13-2009)