The License Tax Officer is hereby authorized to accept payment under protest of the amount of business privilege tax claimed by the city in any case where the taxpayer disputes the validity or amount of the city’s claim for tax. If it is thereafter determined that the city has been overpaid, the amount of the overpayment shall be refunded to the taxpayer.
(Ord. 4872, approved 12-23-1977; Ord. 6338, approved 11-21-2017)