§ 111.10 REBATE OF FEES.
   No portion of any local business tax shall be rebated, unless it clearly appears that the business tax was collected by mistake or error. Before making a rebate to a receipt holder, all amounts payable under a proper tax shall be paid by the receipt holder.
(Ord. 12, passed 5-28-74; Am. Ord. 1221, passed 10-19-06)