Sec. 772.115. - Refunds authorized.

The Tax Collector is authorized to make refunds to a taxpayer of the occupational license fee in the following cases: (a) Duplicate payments made mistakenly by taxpayer. (b) Erroneous payment of a greater fee than was due or where no license fee was due. (c) To make cancellation of license fee bills in cases of erroneous billing. (d) To make refunds of license fees previously collected in cases of change in interpretation of the law. A refund may be made under this subsection only on the advice of the Office of General Counsel. (Ord. 80-765-409, § 2; Ord. 83-591-400, § 1) Note— Former § 804.115.