Any business license tax or portion thereof, or any penalty hereafter paid more than once or illegally, erroneously or wrongfully paid, may be refunded; provided that a claim therefor, duly signed by the person paying such fee or penalty, or the authorized representative, agent or attorney, shall have been filed with the Tax Collector within the applicable time limits set forth in Cal. Gov't Code § 911.2. Such claims shall be deemed to accrue at the end of the initial or renewal period and shall be processed in the same manner as other claims and demands against the City.
('65 Code, § 19-38) (Ord. No. CS-49 § 11.23; Ord. No. CS-900 § 3; Ord. No. 88-009 § 1; Ord. No. 89-016 § 6; Ord. No. 90-018 § 6; Ord. No. 2022-012 § 1 (part))