Notwithstanding any other provision in this section 3-4-9, in order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, a tax imposed under this section 3-4-9, unless the person files a claim for refund or credit within one year after the date on which the tax was paid or remitted to the city. (Ord. 0-14-98, 8-17-1998)