§ 4-66. Tax credit.

Whenever the amount of any tax or interest has been paid more than once, or has been erroneously or illegally collected or received by the city under this section, it may be offset by the city treasurer. If the licensee determines that such licensee has overpaid or paid more than once, which fact has not been determined by the city treasurer, licensee will have three (3) years from the date of payment to file claim in writing stating the specific ground upon which the claim is founded. Claim shall be audited. If the claim is approved by the city treasurer, the excess amount paid the city may be credited on any amounts then due and payable from the person by whom it was paid, or such person's administrators or executors.

(Ord. No. 89-5, 3-9-89)