(a) Payments with Returns. The taxpayer making a return shall at the time of the filing thereof, pay to the Administrator the amount of taxes shown as due thereon.
(b) Overpayment; Refunds. A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder, or, at the taxpayer's election indicated on the return, such overpayment or part thereof shall be refunded provided that no additional taxes are owed. Balances or overpayments of less than five dollars ($5.00) shall not be collected or refunded.
(c) Taxes erroneously paid shall not be refunded unless a claim for a refund is made within three years from the date which such payment was made or the return was due, or within three months after final determination of the federal tax liability, whichever is later.
(Ord. 04-346. Passed 1-6-04.)