(A) Any person, employer, employee, licensee who truly believes he has made or permitted an overpayment of his liability for any occupational license tax required by this chapter may apply for refund of said overpayment provided that he files an amended return, verifying under oath and setting forth in detail the full explanation of the reason of the said claimed overpayment of his liability, within one (1) year of the date of the overpayment made or the date his occupational license tax payment was due, whichever occurs first.
(B) If a refund has been properly claimed according to the provisions of subparagraph (A) above, then the Collector shall have the authority to honor and refund any such overpayment actually made above the liability upon the occupational license tax required under this chapter which he determines within his 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 tax unless a refund claim is submitted and filed in strict compliance with the foregoing provisions of this section upon such refund claim forms or amended return is hereafter shall promulgated by the Collector from time to time.
(Ord. 99-08, passed 6-14-99)