(A) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by this chapter.
(B) Any tax collected pursuant to the provisions of this chapter may be refunded or credited within two years of the date prescribed by law for the filing of a return or the date the money was paid to the city, whichever is the later, except that:
(1) In any case where the assessment period contained in § 116.09 has been extended by an agreement between the business entity and the city, the limitation contained in this division shall be extended accordingly; and
(2) If the claim for refund or credit related directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this division or six months from the conclusions of the federal audit, whichever is later.
(C) The authority to refund or credit overpayments of taxes collected pursuant to this chapter is vested exclusively in the city.
(Ord. 002-08, passed 3-3-08)