(A) Where there has been an overpayment of fees due pursuant to this chapter, a refund or credit shall be made to the employer to the extent of overpayment only if a written application for refund or credit is received by the city from the employer within two years from the date the overpayment was made.
(B) An employee who has compensation attributable to activities performed outside the city, based on time spent outside the city, whose employer has withheld and remitted to this city, the occupational license fee on the compensation attributable to activities performed outside the city, may file for a refund within two years of the date prescribed by law for the filing of a return. The employee shall provide a schedule and computation sufficient to verify the refund claim and the city may confirm with the employer the percentage of time spent outside the city and the amount of compensation attributable to activities performed outside the city prior to approval of the refund.
(C) Where there has been an overpayment of net profits fees upon business levied pursuant to this chapter, a refund or credit shall be made to any person or business entity to the extent of overpayment only upon a written application for refund or credit to the city within two years from the date that overpayment was made.
(D) In the case where the fee computed under the provisions of this chapter is less than the amount which has been declared and paid as estimated fee for the same taxable year, a refund or credit, if a credit is requested, shall be made upon the filing of a return.
(E) (1) Overpayment resulting from the payment of estimated fee in excess of the amount determined to be due upon the filing of a return for the same taxable year may be credited against the amount of estimated fee determined to be due on any declaration filed for the next succeeding taxable year or for any deficiency or nonpayment of fees for any previous taxable year.
(2) No refund shall be made of any estimated fee paid unless a complete return is filed as required by this chapter.
(Prior Code, § 110.09) (Ord. 2011-01, passed 1-10-2011)