Refunds will be made on an amount paid as a license tax only in the cases hereinafter provided:
(A) An error was made on the part of the city in the determination of the amount of the license tax.
(B) A license tax was paid twice.
(C) A license tax was illegally collected.
(D) Pursuant to § 110.20(B) of this chapter, an applicant for a first license for a newly licensed business submits an application to the Finance Department within 30 days after the expiration of the period for which a business license was issued setting forth the actual average number of full-time equivalent employees included within the business during the year.
(E) An applicant who has paid an annual business license tax submits to the Finance Department a sworn statement, upon a form to be provided by such department, setting forth information showing that the business has ceased operation during the year, and requesting that the license tax be recomputed pursuant to the provisions of § 110.27 for a business which is operated in the city for only a specified period of time.
('63 Code, § 6-1.125) (Ord. 378-C.S., passed 12-7-82)