No portion of any local business tax assessed in this chapter shall be rebated, unless it clearly appears that the local business tax was collected by mistake or error. Before making the rebate to a local business tax receipt holder, all amounts payable under a proper local business tax receipt shall be paid by the licensee.
('69 Code, § 11-24) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07)