No refund of erroneously paid taxes collected under this title shall be allowed whole or in part unless a claim for refund is filed with the collector upon a form prescribed by the collector within a period of three years from the last day of the calendar month for which the payment was made, and all such claims for refund of the amount of the payments must be filed with the collector in writing in the manner prescribed by the collector. Upon the filing of such a claim and when determination that a payment had been made, the collector may refund the amount overpaid. Such refund may be made only under the following conditions:
A. Where a refund is specifically authorized by the provision of law requiring payment of the license, permit or application tax;
B. Where the applicant for any business tax certificate has not, at any time after the commencement of the period or term during which the requested business tax certificate would have been effective, commenced or engaged in the business or occupation, or performed any act, for which the business tax certificate was required;
C. Where the money paid was not required by law, or, was erroneously or illegally collected or received by the city through mistake, inadvertence or error of law or of fact, and whether paid or charged under any provision of this title, or otherwise. (Ord. 9517 § 1 (part), 1995: prior code § 6026)