(A) The license taxes, penalties, and costs collected and received by the city may be refunded as provided in this section, and not otherwise, if a signed and verified claim therefor is filed with the License Tax Collector within six months after the date of payment. Such refund may be allowed where the amount paid was in excess of the amount required by this chapter, where the amount paid was not required by law, where the applicant for any license or permit has not, at any time after the commencement of the period or term during which the requested license or permit would have been effective, commenced or engaged in the business or occupation or performed any act for which the license or permit was required, or where the money paid was not required by law or erroneously or illegally collected or received by the city through a mistake, inadvertence, or error of fact, and whether paid or charged under cover of any provision of this chapter or otherwise. Upon receiving such signed and verified claim, the License Tax Collector shall notify the Council at its next regular meeting. The Council shall grant its prior approval before any refund may be made. Before any refund may be made, the license or permit shall be returned to the License Tax Collector, if available.
(B) If any section of this chapter is repealed or amended, the Council, at is discretion, may refund a proportionate amount of the license tax paid.
('61 Code, § 6-1.91) (Ord. 228 N.S., passed - - )