Subject to the provisions of Section 181.04(e), should it appear any taxpayer has paid more than the amount of tax to which the Village of New Washington is entitled under the provisions of this chapter, a refund of the amount so overpaid shall be made, provided a proper claim for refund of such overpayment of tax has been filed by the taxpayer, provided further, that a business loss or activity may not be credited against tax credits accrued through withholding by an employer.
(Ord. 844. Passed 1-27-03.)