(B) Unless written application for refund or credit is received by the county from the employer within two years from the date the overpayment was made, no refund or credit shall be allowed.
(C) An employee who has compensation attributable to activities performed outside the county, based on time spent outside the county, whose employer has withheld and remitted to this county, the occupational license fee on the compensation attributable to activities performed outside the county, may file for a refund within two years of the date prescribed by law for the filing of a return. The employee shall provide a schedule and computation sufficient to verify the refund claim and the county may confirm with the employer the percentage of time spent outside the county and the amount of compensation attributable to activities performed outside the county prior to approval of the refund.
(D) In the case where the fee computed under this chapter is less than the amount which has been declared and paid as estimated tax for the same taxable year, a refund shall be made upon the filing of a return.
(E) (1) Overpayment resulting from the payment of estimated fees in excess of the amount determined to be due upon the filing of a return for the same taxable year may be credited against the amount of estimated fee determined to be due on any declaration filed for the next succeeding taxable year or for any deficiency or non payment of tax for any previous taxable year.
(2) No refund shall be made of any estimated fee paid unless a complete return is filed as required by this chapter.
(F) At the election of the business entity, any installment of the estimated fee may be paid prior to the date prescribed for its payment.
(Ord. 2-02-08-05, passed 2-8-2005)