Any individual who derives income of less than $12,000 per year from his or her occupation shall be entitled to a refund of tax paid by him or her or withheld from him or her by his or her employer, and may file a claim for refund on such form as may be prescribed by the Collector.
(Ord. 215, passed 2-7-2005; Ord. 217-2006, passed 1-6-2006)