(A) Where there has been an overpayment of tax under § 60.005, 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 (2) 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 tax on the compensation attributable to activities performed outside the city, may file for a refund within two (2) 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 tax upon business levied under § 60.003, 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 (2) years from the date that overpayment was made.
(Ord. 2007-27, passed 11-13-07)