Notwithstanding any other provision in this code, in order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, a tax imposed under this subchapter unless the person files a claim for refund or credit within 1 year after the date on which the tax was paid or remitted to the city.
(Ord. 012599A, passed 1-25-1999)