No portion of any business tax receipt herein assessed shall be rebated, unless it clearly appears that the business tax receipt was collected by mistake or error, and before making the rebate to a business tax receipt holder, all amounts payable under a proper business tax receipt shall be paid by the business tax receipt holder.
('58 Code, § 22.15) (Ord. 487, passed - - ; Am. Ord. 72-47, passed 6-27-72; Am. Ord. 2007-57, passed 7-10-07)