§ 111.08 REFUNDS.
   (A)   Where there has been an overpayment of tax under § 111.05 of this chapter, a refund or credit shall be made to the employer only to the extent that the amount of the overpayment was not deducted and withheld under § 111.05 by the employer.
   (B)   Unless written application for refund or credit is received by the county from the employer within 2 years from the date the overpayment was made, no refund or credit shall be allowed.
   (C)   An employee who has compensation attributable to activities performed outside the county, based on time spent outside the county, whose employer has withheld and remitted to this county, the occupational license tax on the compensation attributable to activities performed outside the county, may file for a refund within 2 years of the date prescribed by law for the filing of a return. The employee shall provide a schedule and computation sufficient to verify the refund claim, and the county may confirm with the employer the percentage of time spent outside the county and the amount of compensation attributable to activities performed outside the county prior to approval of the refund.
   (D)   Overpayment resulting from the payment of estimated tax in excess of the amount determined to be due upon the filing of a return for the same taxable year may be credited against the amount of estimated tax determined to be due on any declaration filed for the next succeeding taxable year or for any deficiency or nonpayment of tax for any previous taxable year.
   (E)   No refund shall be made of any estimated tax paid unless a complete return is filed as required by this chapter.
(Ord. 2008-14, passed 7-8-2008)