Notwithstanding any other provision herein, in order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, a tax imposed under this subchapter unless the persons files a claim for refund or credit within one year after the date on which the tax was paid or remitted to the city.
(Prior Code, § 39-27.7) (Ord. 99-35, passed 6-17-1999)