Title 31 · Chapter 31 - LOCAL BUSINESS TAX AND MISCELLANEOUS BUSINESS REGULATIONS

Refunds

Section: 31-42

(a)

The city manager or designee is hereby authorized and empowered to refund any money paid for a BTR under this article only when an overpayment is found to exist or there has been payment for a BTR.

(b)

All requests for refunds must be in writing and may be granted upon presentation of the original BTR in question when applicable and documenting evidence supporting the request for refund as may be required by the city manager or designee.

(c)

All refunds applied for pursuant to this section may be requested within one year from the date the original BTR became due and shall be barred if not so presented.

(Ord. No. 10303, § 1, 7-23-87; Code 1980, § 31-18; Ord. No. 12885, § 1, 2-8-07; Ord. No. 13106, § 2, 10-8-09; Ord. No. 13745, § 2, 2-22-18)