(a) The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the amount of taxes shown as due thereon, provided that:
(1) Where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 157.1302,
(2) Or where any portion of such tax has been paid by the taxpayer pursuant to the provisions of Section 157.1303,
(3) Or where an income tax has been paid on the same income to another municipality, credit for the amount so deducted or paid, or credit to the extent provided for in Section 157.1902, shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return.
(b) A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election, indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(Ord. 77-1971. Passed 12-20-71.)