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(a) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by this article.
(b) (1) Any tax collected pursuant to the provisions of this article may be refunded or credited within two (2) years of the date prescribed by law for the filing of a return, except that:
a. In any case where the assessment period contained in section 16-24 of this article has been extended by an agreement between the business entity and the city, the limitation contained in this subsection shall be extended accordingly;
b. If the claim for refund or credit relates directly to adjustments resulting from a federal or state audit, the business entity shall file a claim for refund or credit within the time provided for in this subsection, or six (6) months from the conclusion of the federal or state audit, whichever is later.
(2) For the purposes of this subsection and subsection (a) of this section, 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 article is vested exclusively in the city.
(Ord. No. 1687, 9-26-05; Ord. No. 1863, § 4, 6-18-15)