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(a) Where there has been an overpayment of tax under section 16-20 of this article, a refund or credit shall be made to the employer only to the extent that the amount of the overpayment was not deducted and withheld by the employer under Section 16-20. Unless written application for refund or credit is received by the city from the employer within two (2) years from the date the overpayment was made, no refund or credit shall be allowed.
(b) An employee who has compensation attributable to activities performed outside the city, based on time spent outside the city, whose employer has withheld and remitted to this city the occupational license tax on the compensation attributable to activities performed outside the city, may file for a refund within two (2) years of the date prescribed by law for the filing of a return. The employee shall provide a schedule and computation sufficient to verify the refund claim, and 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.
(c) In the case where the tax computed under the provisions of this article is less than the amount which has been declared and paid as estimated tax for the same taxable year, a refund or credit, if a credit is requested, shall be made upon the filing of a return.
(d) (1) Overpayment, resulting from the payment of estimated tax in excess of the amount determined to be due upon the filing of a return for the same taxable year, may be credited against the amount of estimated tax determined to be due on any declaration filed for the next succeeding taxable year, or for any deficiency or nonpayment of tax for any previous taxable year.
(2) No refund shall be made of any estimated tax paid unless a complete return is filed as required by this article.
(Ord. No. 1687, 9-26-05)