(A) The Chief Financial Officer or Finance Officer, with the approval of the City Manager, is authorized to make refunds of license fees paid under this subchapter, if satisfactory evidence is presented that an error was made in determining the amount of a license fee; if incorrect data was shown on a return; if it is determined that no fee is due; or, that misinterpretation of the provisions of this subchapter resulted in the payment of a license fee in excess of the amount properly payable.
(B) (1) An employee of an employer located within the City who has compensation attributable to activities outside the City, based on time spent outside the City, or who is employed by an employer not located within the City nor undertaking an employment activity within the City, may file for a refund within 4 years of the date prescribed by law for the filing of a return of any overpayment.
(2) An employer who may have compensation due may file for a refund of any wrongful or overpayment.
(3) Where there has been an overpayment of any fees, the refund or credit shall be made to the employer or the employee directly only to the extent that the amount of the overpayment was not deducted and withheld by the employer. Refunds must be filed within 4 years of the date prescribed by law for the filing of a return of any overpayment.
(C) (1) If the request for a refund is based on a claim that a certain proportion of compensation was earned outside the City and therefore exempt, it is the responsibility of the individual employee to furnish appropriate documentation with specific information as to the time spent working outside the City.
(2) All such information must be on forms provided by the Finance Department.
(1995 Code, § 3.16.130) (Am. Ord. O-2016-22, passed 10-24-2016)