§ 3.24.260. Refunds

Latest version.

No tax or portion of a tax shall be refunded or pro-rated as a result of the cessation of the business, for whatever reason, during the periods for which the tax was paid.

If a business subject to the tax shall file a written claim for refund within one year of the payment of the tax and shall establish to the satisfaction of the administrator that the tax has been overpaid, the administrator shall refund the amount so overpaid.

(Ord. No. 333)

                    
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