§ 110.39 NO REFUND OF TAX; EXCEPTION.
   No portion of any business tax paid hereunder shall be refunded, except when such business tax is collected by mistake or error. Refunds shall not be made after the expiration of the fiscal year or period for which the business tax receipt was issued.
('74 Code, § 13-34) (Ord. 83-53, passed 9-15-83; Am. Ord. 95-38, passed 9-21-95; Am. Ord. 2006-136, passed 12-21-06)