Notwithstanding any other provisions contained in this subchapter, in order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, a tax imposed under this subchapter unless the persons files a claim for refund or credit within one year after the date on which the tax was paid or remitted.
(Ord. 99-O-1676, passed 6-2-1999)