The Village Clerk shall refund any tax or license fee erroneously paid or to the extent overpaid on license application or tax return or on assessment or other demand of the Village Clerk. The Village Clerk on application of the taxpayer or otherwise may determine the amount of any erroneous or overpayment and certify that amount to the Director of Finance. The Director of Finance shall thereupon draw his or her warrant for the certified amount on the Village Clerk to the person entitled to the refund. For the purpose of paying refunds the Village Clerk shall place $1,000 from taxes collected under this chapter in a special fund which the Director of Finance is authorized and directed to establish, numbered 7191, and to be known as the Admissions Tax Rotary Fund, and thereafter as required by the depletion thereof he or she shall place to the credit of the Rotary Fund a sum sufficient to make the total of the fund at the time of each credit amount to $1,000.
(1995 Code, § 39.06) (Ord. 4-1948, passed 1-19-1948)