(A) Requesting refund. Any person, employer, employee, or licensee who believes that he or she has made or permitted an overpayment of his or her liability for any occupational license fee required by this chapter may apply for refund of the overpayment; provided he or she files an amended return. All individuals shall set forth, in detail, the full explanation of the claimed overpayment of his or her liability within one year of the date the overpayment is made, or the date his or her occupational license fee payment was due, whichever occurs first.
(B) Refund approval. If a refund has been properly claimed, the Finance Officer shall refund the overpayment.
(Ord. 01-07, passed 1-31-2007)