(A) Any person, employer, employee, licensee who truly believes that they have made or permitted an overpayment of their liability for any occupational license fee required by this subchapter may apply for refund of the overpayment provided that they file an amended return, verified under oath and setting forth in detail the full explanation of the reason of the claimed overpayment of their liability, within one year of the date the overpayment is made or the date the occupational license fee payment was due, whichever occurs first.
(B) If a refund has been properly claimed according to the provisions of division (A) above, then the Collector shall have the authority to honor and refund any overpayment actually made above actual liability upon the occupational license fee required under this subchapter which the Collector determines within the Collector's sole discretion was made through honest mistake or inadvertence.
(C) In no event shall any refund be made for any payment upon any occupational license fee unless the refund claim is submitted and filed in strict compliance with the foregoing provisions of this section upon such refund claim forms or amended return forms as hereafter be promulgated by the Collector from time to time.
(Ord. 07-13-2023-B, passed 8-10-2023)