(a) The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the amount of taxes shown as due thereon; provided, however, that:
(1) Where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of § 191.1302 hereof;
(2) Where any portion of such tax shall have been paid by the taxpayer pursuant to the provisions of § 191.1303 hereof; or
(3) Where an income tax has been paid on the same income to another municipality, credit for the amount so deducted or paid, or credit to the extent provided for in § 191.1902, shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return.
(b) A taxpayer who has overpaid the amount of tax to which the city is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his or her election, indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than $1 shall be collected or refunded.
(Ord. 6321, passed 12-14-1971)