A. No refunds will be made on any amount paid as a license fee except in the case of error on the part of the city in the determination of the amount of the license tax or in the event of double payment for a license.
B. Refunds may be made by the Finance Director, pursuant to the provisions of subsection A of this section; provided that (1) a written claim for the refund, made upon a form provided therefor by the Finance Director stating under penalty of perjury the specific grounds upon which the claim for refund is founded, is filed with the Finance Director within one year of the date the city received the payment of which refund is sought; and (2) the Finance Director is satisfied, on the basis of written business records and other records submitted by the claimant, that the claimant is entitled to the refund under the provisions of subsection A of this section; provided, however, that the Finance Director (or his authorized agent) shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the refund claimed by him; and provided, further, that no claim for refund shall be allowed if the claimant therefor refuses to allow such examination of his books and business cards after request by said Finance Director to do so.
C. Any decision of the Finance Director made under this section shall be final unless the same is appealed to the city council within ten days after notice thereof. The decision of the city council shall be final and conclusive on any matter appealed to it under this section.
(Ord. 565, 1990).