If it appears that an amount of tax has been paid that was not due under the provisions of this Chapter, whether as a result of a mistake of fact or an error of law, then that amount will be credited against any tax due, or to become due, under this Chapter from the person who made the erroneous payment on a filing of a claim for a credit by that person with the City, except that no amount erroneously paid will be credited if that amount was paid more than one (1) year prior to the filing of a claim for a credit.
(Ord. 22-12, 2-22-2022; amd. Ord. 22-21, 3-21-2022)