§ 110.08 REFUNDS.

   (A)   Where there has been an overpayment of tax under § 110.02, a refund or credit shall be made to the employer only to the extent that the amount of the overpayment was not deducted and withheld under § 110.04 by the employer.

   (B)   Unless written application for refund or credit is received by the city from the employer within two years from the date the overpayment was made, no refund or credit shall be allowed.

   (C)   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 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 the city.

(Ord. passed 11-20-2018)