§ 13-80. Repayment of funds paid to tax collector in error.

(a)

The tax collector may refund to the person who paid a business tax or his or her heirs, personal representatives, or assigns, monies paid to the tax collector which constitute:

(1)

An overpayment of an business tax:

(2)

A payment where no business tax is due: or

(3)

Any payment made in error;

and if any such payment has been credited to an appropriation, such appropriations shall at the time of making such refund, be charged therewith. There are appropriated from the proper respective funds from time to time such sums as may be necessary for such refunds.

(b)

Application for refunds as provided by this section shall be filed with the tax collector within three (3) years after the right to the refund has accrued or else the right is barred. The application for refund shall be on a form approved by the tax collector and shall be supplemented with additional proof the tax collector deems necessary to establish the claim; provided, the claim is not otherwise barred under the laws of this state. Upon receiving an application for refund, the tax collector shall make a determination of the amount due. If an application for refund is denied, in whole or in part, the tax collector shall notify the applicant stating the reasons therefore. Upon approval of an application for refund, the tax collector shall refund the money.

(c)

No refund of moneys referred to in this section shall be made of an amount which is less than one dollar ($1.00), except upon specific application.

(d)

This section is the exclusive procedure and remedy for refund claims regarding payment of business taxes.

(Ord. No. 1998-29, § 1, 4-14-98; Ord. No. 2007-1, § 2, 1-16-07)