(A) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by this subchapter.
(B) Any tax collected pursuant to the provisions of this subchapter 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:
(1) In any case where the assessment period contained in § 110.10 of this chapter has been extended by an agreement between the business entity and the city, the limitation contained in this division (B) shall be extended accordingly; and
(2) 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 division (B) or six months from the conclusion of the federal audit, whichever is later. For the purposes of this division (B)(2) and division (B)(1) above, 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 subchapter is vested exclusively in the city.
(1984 Code, § 110.11) (Ord. O-65-04, passed 12-7-2004; Ord. O-18-19, passed 6-24-2019)