Notwithstanding any other provision of this subchapter, 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 subchapter unless the persons files a claim for refund or credit within three years after the date on which the tax was paid or remitted.
(Ord. 1999-32, passed 5-17-99; Am. Ord. 2011-21, passed 4-18-11)