(A) No portion of any local business tax paid shall be refunded, unless it clearly appears that such local business tax was collected by mistake or error with the following exceptions:
(1) A new business that is issued a local business tax receipt for the first-time and never opens. A refund may be granted upon written request within 90 days after the issuance of the local business tax receipt.
(2) A new business that is issued a local business tax receipt for the first-time and goes out-of-business within the first three months of opening. A refund of one-half of the annual tax may be granted upon written request within 90 days after the close of the business.
(3) A business that has paid its renewal tax and goes out-of-business by October 1, the start of the new local business tax year. A full refund will be granted if the written request is received by December 31st.
In all cases, following the approval of the Director of Financial Services, the local business taxes, if remitted for or in the current local business tax year, shall be refunded less a service charge of $20 upon relinquishment of the local business tax receipt to the city and verification that the business never opened or went out-of-business.
(B) Before making such refund to a local business tax receipt holder, any other local business tax amounts past due and owed to the city by the local business tax receipt holder shall first be paid.
(C) (1) For any business renewing its license for the October 1, 1995 through September 30, 1996 license year, if the total annual amount of the license renewal exceeds the total annual license amount paid by the business for the October 1, 1994, through September 30, 1995, license year based on the rates in effect prior to July 26, 1995, by more than the corresponding maximum allowable statutory percentage increase pursuant to F.S. § 205.0535 (3)(a), the Director of Finance shall adjust the total annual license renewal amount to equal the maximum amount allowable under Florida Statutes, and refund the difference to the business if the amount was already paid. The total annual license renewal amounts discussed herein shall be subject to the provisions of F.S. 205.0535(4) regarding periodic allowable increases.
(2) Consistent with F.S. § 205.0535(3)(a), the maximum allowable statutory percentage increases are as follows: 200% for licenses that cost $150 or less prior to July 26, 1995; 100% for licenses that cost more than $150 but not more than $500; 75% for licenses that cost more than $500 but not more than $2,500; 50% for licenses that cost more than $2,500 but not more than $10,000; and 10% for licenses that cost more than $10,000. No license shall be increased by more than $5,000. In no case shall the minimum license amount be less than $25.
(D) Any person paying administrative processing fee after July 31, 2000 but before January 1, 2001, for an occupational license to engage in the business of single-family or duplex lodging or commercial rental property, shall be entitled to a full refund without request.
(Ord. O-95-44, passed 7-26-95; Am. Ord. O-95-65, passed 11-1-95; Am. Ord. O-2000-30, passed 7-19-00; Am. Ord. O-2000-36, passed 10-4-00; Am. Ord. O-2007-07, passed 4-18-07)