No refund for an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund, in writing, is filed with the Collector within a period of six months from the last day of the calendar month following the period for which overpayment was made. Upon the filing of such a claim and when s/he determines that an overpayment has been made, the Collector may refund the amount overpaid.
(Ord. 1612, § 1 (part), 1992)