(a) The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator the amount of taxes shown as due thereon; provided, however, that where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 193.36, or where any portion of such tax has been paid by the taxpayer pursuant to the provisions of Section 193.37, or where an income tax has been paid on the same income to another municipality, credit for the amount so deducted or paid or credit to the extent provided for in Section 193.52 shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing such return.
(b) A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder, or, at his election, indicated on the return, and such overpayment, or part thereof, shall be refunded, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded. (Ord. 1971-197. Passed 12-16-71.)