(a) Whenever a person engaging in any business subject to the business license fee claims to be entitled to a refund or credit of any fee, additions, penalties or interest imposed by this article, the person shall file a claim for refund, or credit, within one year after the due date of the return in respect of which the fee was imposed, or within one year from the date the fee was paid, or within six months of the final passage of this section, whichever of the periods expires the later. In no case shall any person be entitled to claim any refund or credit for any amount paid prior to the fiscal year commencing July 1, 2007.
(b) The claim for a refund or credit shall be made in writing and signed by the person or the authorized representative of the business entity making the claim and shall state the reasons justifying the claim for refund or credit. The claim shall be delivered to the City Collector and Treasurer. Within thirty (30) days, the City Collector and Treasurer shall either issue the refund or credit as requested or shall provide a written notice to the claimant setting forth the reasons that the request for a refund or credit has been denied.
(c) Any person or business aggrieved by the decision of the City Collector and Treasurer may petition the Circuit Court of Brooke County for review of the decision by filing the appropriate pleading in the Circuit Court within thirty days of receipt of any notice denying the claim for refund or credit. For purposes of this subsection (c) hereof, the notice denying the claim shall be presumed to have been received five day following the date such notice is mailed by regular United States mail.
(Ord. 2008-3-2. Passed 3-11-08.)