No refund of an overpayment of taxes imposed by this article shall be allowed in whole or in part unless a claim for refund is filed with the license administrator within a period of three years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the license administrator on forms furnished by him or her and in the manner prescribed by him or her. Upon the filing of such a claim and when he or she determines that an overpayment has been made, the license administrator may refund the amount overpaid. (Ord. 338 § 21, 1975).