Notwithstanding any other provision of this section 3-1-6, in order to permit sound fiscal planning and budgeting by the village, no person shall be entitled to a refund of, or credit for, a tax imposed under this section 3-1-6 unless the person files a claim for refund or credit within one year after the date on which the tax was paid or remitted to the village clerk. (Ord. 99-5-10, 5-18-1999, eff. 8-1-1999)