(a)   A taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator the amount of tax shown to be due thereon, provided, however, that where any portion of the tax so due has been deducted at the source pursuant to § 882.17, or where any portion of such tax has been paid by the taxpayer pursuant to § 882.13, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with § 882.27 shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing such return.
   (b)   A taxpayer who has overpaid the amount of tax to which the city is entitled under this chapter may have such overpayment applied against any subsequent liability hereunder or, at his or her election, indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional tax or refund of less than one dollar ($1.00) shall be collected or refunded.
(Ord. 71-O-11, passed 12-20-1971)