The Treasurer or Auditor shall refund any tax or license fee erroneously paid or to the extent overpaid on the license application or tax return or on assessment or other demand of the Treasurer or Auditor. The Treasurer or Auditor on application of the taxpayer or otherwise may determine the amount of such erroneous or overpayment and certify such amount to the City Auditor. The City Auditor shall thereupon draw his warrant for such certified amount on the Treasurer to the person entitled to such refund. For the purpose of paying such refunds the Treasurer or Auditor shall place one thousand dollars ($1,000) from taxes collected under this chapter in a special fund which the City Auditor is hereby authorized and directed to establish, and to be known as the Admission Tax Rotary Fund, and thereafter as required by the depletion thereof he shall place to the credit of the Rotary Fund a sum sufficient to make the total of the Fund at the time of each such credit amount to one thousand dollars ($1,000).
(Ord. 80-7430. Passed 3-19-80.)