§ 30-73. Refunds.

Latest version.

(a)

If a business ceases operation within a year for which an occupation tax has been paid or credited, the tax shall be refundable, upon request, if, after a final return is filed and after the actual tax liability is calculated, the business tax credited exceeds that liability.

(b)

Taxes are also refundable upon written request after a valid amendment is accepted and the business tax credited exceeds the tax liability.

(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)

                    
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