(a) Any taxpayer claiming to have overpaid any tax, interest or penalty imposed by this article shall file his claim with the city collector within three years after the due date of the return determined by including any written authorized extension of time for filing, in respect of which the tax was imposed or within two years from the date the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within two years from the time the tax was paid, and not thereafter. Notwithstanding such period of limitation, the taxpayer may file a claim for refund within ninety days after a final determination by the state tax department of an overpayment in the taxpayers state business and occupation tax liability.
(b) If, on such petition and the proofs filed in support thereof, the city collector shall be of the opinion that the tax, interest or penalty, or any part thereof, was overpaid, he shall refund the same to the taxpayer. If the city collector shall be in doubt as to whether or not there exists an overpayment, he may institute against the taxpayer a declaratory judgment proceeding in the circuit court of the county to ascertain whether or not there exists an overpayment of tax, interest or penalty, or any party thereof. If the city collector is of the opinion that there exists no overpayment of tax, interest or penalty, or any part thereof, he shall notify the taxpayer.
(c) Taxpayer's failure to abide by express procedures contained in this section precludes taxpayer's claim for refund or credit.
(Ord. 2005-06-03. Passed 3-20-06.)