(A) Business entities.
(1) No suit shall be maintained in any court to restrain or delay the collection or payment of any tax subject to the provisions of this chapter.
(2) (a) Any tax collected pursuant to the provisions of this chapter may be refunded or credited, if said refund or credit is warranted, within two years of the date prescribed by law for the filing of a return or the date the money was paid to the city, whichever is the later, except that:
1. In any case where the assessment period contained in this chapter has been extended by an agreement between the business entity and the city, the limitation contained in this division shall be extended accordingly; and
2. If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this division, or six months from the conclusion of the federal audit, whichever is later.
(b) For the purposes of this division and division (A)(3) below, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
(3) Exclusive authority to refund or credit overpayments of taxes collected by the city is vested in the city.
(B) Individuals/employees.
(1) Where there has been an overpayment of tax under this chapter, refund or credit shall be made to the employer only to the extent that the amount of the overpayment was not deducted and withheld under this chapter by the employer.
(2) Unless written application for refund or credit is received by the city from the employer within two years from the date the overpayment was made, no refund or credit shall be allowed.
(3) An employee who has compensation attributable to activities performed outside the city, based on time spent outside the city, whose employer has withheld and remitted the occupational license fee on the compensation attributable to activities performed outside the city to the city, may file for a refund within two years of the date prescribed by law for the filing of a return. The employee shall provide a schedule and computation sufficient to verify the refund claim and the city may confirm with the employer the percentage of time spent outside the city and the amount of compensation attributable to activities performed outside the city prior to approval of the refund.
(Ord. 220.7-6-2008, passed 6-25-2008)