(A) Where there has been an overpayment of tax under § 113.05, a 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 § 113.05 by the employer. Unless a 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. Where there has been an overpayment of the maximum tax due under § 113.05, a refund or credit shall be made to the employee to the extend of overpayment only if a written application for refund is received by the city from the employer of the employee within two years from the date the overpayment was made. All written applications for refunds shall be submitted to the city on a form furnished or approved by the city. Refunds may be withhold from an employee until the employer has filed all required forms and provided all required information to the city. Overpayments of less than $5 shall not be refunded.
(B) 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 to this city, the occupational license tax on the compensation attributable to activities performed outside 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.
(C) Where there has been an overpayment of tax under § 113.03, a refund or credit shall be made to any person or business entity to the extent of overpayment only if a written application for refund or credit is received by the city from the person or business entity within two years from the date the overpayment was made. No refund shall be made of any tax paid unless a complete return is filed as required by § 113.03.
(Ord. O-27-2004, passed 11-1-04; Am. Ord. O-3-2006, passed 2-6-06)