If the city determines that an amount of tax had been paid which was not due under this chapter, whether as a mistake of fact or an error of law, then such an amount shall be credited against any tax due, or to become due, under this chapter from the taxpayer who made the erroneous payment. Any request for a claim shall be in writing and shall state the basis for the request of a credit. No amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(Ord. 2003-4, 2002).