(a) The taxpayer making a return shall, at the time of filing thereof, pay to the administrator the amount of taxes shown as due thereon; however, where:
(1) Any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 181.09;
(2) Any portion of the tax shall have been paid by the taxpayer pursuant to the provisions of Section 181.10
(a); or
(3) 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 181.11
(c), 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 the return.
(b) A taxpayer who has overpaid the amount of tax to which the Municipality is entitled under the provisions of this section may have this overpayment applied against any subsequent liability hereunder or, at his election, indicated on the return, the 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. 1967-02. Passed 5- 17-67.)