Notwithstanding any other provision of this code, in order to permit sound fiscal planning and budgeting by the village, no person shall be entitled to a refund of, or credit for, a tax imposed under this chapter unless the person files a claim for refund or credit within one year after the date on which the tax was paid or remitted to the village in care of the village treasurer. (Ord. G-686, 10-9-2001)