193.51   AMOUNTS OF LESS THAN ONE DOLLAR.
   (a)   Amounts of less than one dollar ($1.00) shall not be collected or refunded.
   (b)   Overpayments of less than five dollars ($5.00) shall not be refunded but shall be applied against liability in the subsequent year where it is evident that a liability will exist in the subsequent year.
(Ord. 1978-36. Passed 9-11-78.)