§ 110.10  PAYMENT OF TAX NOT DELAYED; CLAIMS FOR REFUND OR CREDIT.
   (A)   No suit shall be maintained in any court to restrain or delay the collection or payment of any license tax under the provisions of this chapter.
   (B)   Any license tax collected pursuant to the provisions of this chapter may be refunded or credited within two years of the date prescribed by law for the filing of a return or the date the money was paid to the Commission, whichever is the later, except that:
      (1)   In any case where the assessment period under this section has been extended by an agreement between the business entity and the Commission, the limitation contained in this section shall be extended accordingly.
      (2)   Credits related to adjustments resulting from a federal audit shall be limited to years covered by the audit or to related audit issues covered by the audit.  Refunds will only be paid for credits timely requested within the two year limitation contained in this section, and only if additional obligations for other years in the audit period have been satisfied; otherwise, the taxpayer will receive a credit to be first applied to all other obligations in the audit period and second to future obligations.
      (3)   For the purposes of this subsection, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
   (C)   Exclusive authority to refund or credit overpayments of license taxes collected is vested with the Commission.
(Lou. Metro Ord. No. 110-2008, approved 6-30-2008)