(A) Where there has been an overpayment of tax under § 110.06 of this chapter, a refund or credit shall be made to the employer to the extent of overpayment only if a written application for refund or credit is received by the city from the employer within two years from the date the overpayment was made.
(B) (1) An employee, who is compensated for activities performed outside the city, based on time spent outside the city, and whose employer has withheld and remitted to the city the occupational license tax on the compensation attributable to activities performed outside the city, may file for a refund within two years of the date prescribed by law for the filing of a return.
(2) The employee shall provide a schedule and computations sufficient to verify the refund claim.
(3) The city may confirm with the employer the percentage of time spent outside the city and the amount of compensation attributable to activities performed outside the city prior to approval of the refund.
(1984 Code, § 110.09) (Ord. O-65-04, passed 12-7-2004; Ord. O-18-19, passed 6-24-2019)