If it is determined that a licensee has overpaid the tax imposed under this subchapter, overpaid penalties or interest, or has paid the tax more than once, the City Clerk, upon filing of a claim by the licensee and audit of the claim, authorize credit of the overpayment toward the current amount of tax due and payable from the licensee. All claims for overpayments must be made by the license, his or her administrators or executors, and must be in writing three years form the date of payment stating the specific grounds upon which the claim is founded.
(Ord. 08-O-1926, passed 7-2-2008)