A taxpayer is entitled to a credit for tax paid by the taxpayer in excess of the applicable tax under the rate of tax as specified in the alternative rate of tax exemption. The credit may be taken by the taxpayer against any tax due and owing on a sales and use tax return filed by the taxpayer during the period for which the taxpayer is eligible for a refund under section 2.7.810 of this part. (Ord. 85-213; Ord. 01-42)