(A) If, as a result of investigation conducted by the City Clerk, a return is found to be incorrect, the City Clerk is authorized to assess and collect any underpayment of occupational license fee withheld at source or any underpayment of fee owing by any licensee with respect to earnings or net profits, or both. If no return has been filed and a fee is found to be owing, the fee actually owing may be assessed and collected with or without the formality of obtaining a delinquent return from the employer or licensee.
(B) Should it be disclosed, either as a result of an investigation by the City Clerk or through the medium of the filing of a claim or petition for refund or credit, that an overpayment has been made, the city will refund such overpayment.
(C) The employer will in every instance be required to pay the full fee which should have been withheld, even though he or she may fail to withhold from the employee. If too much has been withheld, the excess shall be refunded by the employer to the employee. While the withholding agent (employer) will be expected to maintain complete records of such adjustments with the employees, any such adjustment made during any month need not be reflected in the withholding return or disclosed by schedules or statements thereto attached. However, where adjustments are made between employer and employee, disclosure shall be made in a statement supporting the annual schedule or schedules filed pursuant to these regulations.
(Ord. 2017-12, passed 12-11-2017; Ord. 2020-11, passed 6-22-2020)