3-1-8: ERRONEOUS PAYMENTS:
Any money paid to the city through error or otherwise not in payment of the tax imposed by this chapter or in excess of such tax, shall upon request of the taxpayer be credited against any tax due or to become due from such taxpayer under this chapter, or upon the taxpayer's ceasing to do business in the city, be refunded to the taxpayer. (1973 Code § 3.08.080)