(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) If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this subsection or six months from the conclusion of the federal audit, whichever is later.
(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; Lou. Metro Am. Ord. No. 153-2022, approved 10-31-2022)