§ 5.04.230 — Application for refund

5.04.230 - Application for refund.

A. Any business tax, or penalties or interest thereon, or portion thereof, may be refunded, if they were: 1. Paid more than once; 2. Erroneously or illegally collected; 3. Paid in excess of the correct amount due; 4. Issued for a business which subsequently does not operate in the City, due to applicant's inability to obtain additional permits required under any provision of this Code. In such case, the applicant shall be entitled to a refund of the business tax paid less a $31.00 processing charge, without further deduction to cover the administrative cost therefore. B. No refund of business taxes shall be made upon termination of a business that does not meet the criteria set forth in this section, or for any unused portion or term of a business tax period. C. No refund of monies howsoever paid or collected shall be allowed in whole or in part unless an application therefore is filed with the Collector within a period of one year from the expiration of the business tax certificate period for which a refund is sought, and all such claims for refund must be filed with the Collector on forms furnished by them in the manner prescribed by the Collector. Such application may be made only by the person who made the payment, their guardian, executor, administrator or heir. Refunds shall not be made to an assignee of the application. Upon the filing of such a claim, and when the Collector determines that a refund is warranted, the Collector shall refund the amount warranted, less a $31.00 processing charge, to cover the administrative cost of the refund. Provided, however, that in the case of a refund made pursuant to subsection 2, and where applicable, subsection 4, no deduction shall be made on account of the administrative cost therefore. The failure to file such application within the time prescribed herein shall bar any future right of recovery. D. Where the Collector has determined that a refund is due upon a particular business tax certificate, but where the applicant is at the same time determined to be delinquent or otherwise liable for a business tax upon a separate business tax certificate; then in that event, the Collector shall apply said refund amount to the balance owing and delinquent for said business. The Collector shall then refund any amount remaining. E. No refund shall be made where the business tax certificate was issued under a misrepresentation of fact by the applicant and/or such applicant actually engaged in the conduct of the business for which the business tax certificate was granted prior to the date stated in applicant's original application. F. In all cases proof of payment shall be a prerequisite to any refund.

(Ord. 7663, § 17, 2024; Ord. 7390 § 1, 2017; Ord. 6923 § 17, 2007; Ord. 5732 § 1, 1989; Ord. 5731 § 1, 1989; Ord. 3804 (part), 1971)