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(a) Overpayment of Tax. Any taxpayer that has paid more than the amount of tax that the City, a JEDZ or JEDD is entitled to under the provisions of this chapter, may request a refund provided there is no other outstanding tax, penalty or interest liability and provided, further, that no amount of less than five dollars ($5.00) will be carried forward or backward, or refunded. No refund shall be made to any taxpayer until he has complied with all provisions of this chapter and has furnished all information, documentation or substantiation required by the Tax Administrator. No refunds will be allowed for City, JEDZ or JEDD residents on income received, accrued or paid for vacation days, sick days, holidays, personal days, or any other paid days off. No refunds will be allowed for nonresident individuals for vacation days, sick days (including third party sick pay), holidays, personal days, severance pay, wage continuation pay, or other paid days off, but shall be allowed for performance of duties outside the City, JEDZ or JEDD.
(b) No refund shall be allowed unless written request is presented to the Tax Administrator or his duly authorized agent, within three years of the date the taxes were due, or the return was filed, whichever is later.
(c) For purposes of refunds sought under this section, the time specified in Section 890.051(a) shall commence upon the first to be filed of the Employer's Return of Tax Withheld, the Employer's Withholding Reconciliation, the current or former employee's personal income tax return, or the business income tax return.
(Ord. 01-52. Passed 11-19-01; Ord. 05-48. Passed 9-6-05; Ord. 08-39. Passed 12-1-08; Ord. 09-71. Passed 12-21-09.)