No refund of an overpayment of taxes imposed by the provisions of this chapter shall be made in whole or in part unless a claim for a refund is filed with the Collector within a period of one year from the expiration date of the license period for which the refund is sought. All such claims for a refund must be submitted on the appropriate forms furnished by the Collector and in the manner prescribed by him or her. Upon the filing of such claim, and when he or she determines that an overpayment has been made, the Collector may refund the amount overpaid.
(`78 Code, § 5.02.350.)