(A) Notwithstanding the provisions of §§ 3.12.030, 3.12.040 and 3.12.050, the total tax to be paid by any user under these sections shall not exceed $360 annually on a fiscal year basis (July 1 through June 30). Persons so affected shall present evidence of such to the town and a refund shall be given by the town for the amount of tax paid in excess of $360.
(B)
Notwithstanding the provisions of § 3.12.110, the requests for refunds shall be presented no later than 15 working days following the conclusion of the fiscal year; (fiscal year ends on the last day of June).
conclusion of the fiscal year; (fiscal year ends on the last day of June).
(C) Requests submitted later will be not be considered.
(D) Persons wishing to prepay the maximum tax will be exempted for that fiscal year.
(Prior Code, § 3.12.060)
(Ord. 552, passed 8-25-1986; Am. Ord. 554, passed - -1986; Am. Ord. 614, passed 1-11-1993)