(A) An individual who has paid the local services tax to the Collector may file a written request with the Collector for a refund or credit of the local services tax. A request for a refund shall be made within one year after actual payment of the local services tax.
(B) The Collector shall assess all written requests for refund of the local services tax and provide a refund within 75 days of the receipt of the written request to an individual who is due such refund. The Collector shall only provide refunds for amounts overpaid in a calendar year that exceed $1.
(C) A refund provided pursuant to this section shall not be subject to interest so long as the refund is provided within 75 days of the receipt of the written request for the refund. Any refund provided 75 days or more after the receipt of a written request for refund shall bear interest in accord with 53 Pa.C.S. § 8426.
(Ord. 145, passed 12-11-2007)