(A) Building excise tax paid before issuance of building permit. An applicant for a building permit shall pay the building excise tax before the issuance of a building permit.
(B) Refunds.
(1) The Director of Finance shall refund to the applicant the building excise tax paid if the building permit is cancelled or expires.
(2) If, upon appeal by an applicant who has paid the building excise tax, the Chief Administrative Officer determines that the Director of Permits and Inspections has erred in calculating the building excise tax, the Director of Finance shall refund to the applicant the difference between the amount of building excise tax paid by the applicant and the correct amount.
(Ord. 01-22-296, 12-18-2001; Ord. 03-12-335, 7-15-2003; Ord. 14-23-678, 11-13-2014)