185.08 REFUND.
   The Treasurer shall refund any tax or license fee erroneously paid or to the extent overpaid on license application or tax return or on assessment or other demand of the Treasurer. The Treasurer, on application of the taxpayer (or otherwise), may determine the amount of any such erroneous payment or overpayment and certify such amount to the City Auditor. The City Auditor shall thereupon draw a warrant for such certified amount on the Treasurer to the person entitled to such refund to be paid from current admissions tax receipts.
(Ord. 27-1994. Passed 9-27-94.)