193.15  REFUNDS.
   If a taxpayer has paid more than the amount of City tax he should have paid under this chapter, a refund of the amount so overpaid shall be made provided a proper claim for refund of the overpayment has been timely filed by the taxpayer and the amount of the overpayment is more than $1.00.  In the alternative, the taxpayer may elect to apply the overpayment toward the declaration of City tax due for the ensuing year.  Claims for refunds shall be made on forms prescribed by and obtainable from the Finance Director.  All claims for refunds shall be made within three years after the end of the taxable year for which the City tax was paid, and shall be forever barred thereafter; however, an extension may be granted by the Finance Director on written application for good cause shown. 
(1978 Code 94.16)