§ 40-30. Claims for refund of the license fee.

(a)

Proof required. Before any claim for credit or refund of alleged overpayment of the license tax shall be granted, the licensee shall present satisfactory proof in support thereof to the commissioner, such as copies of federal and state income tax returns, state sales tax returns, statements signed by certified public accountants, and original records or ledger sheets showing the amounts which were lawfully owing to the city by the licensee for the term of such license, or at the option of the commissioner of revenue, shall submit to an audit of the licensee's records at the place of business of the licensee, to be made by the commissioner of revenue or any deputy, accountant or employee if ordered to do so by the commissioner; but, if it appears from such audit that the licensee has failed to pay the true amount due for his license, or for a previous license, then such licensee shall be subject to the penalties and requirements of sections 40-22 and 40-25

(b)

Time limitations on credit or refund. A claim for credit or refund of an overpayment of any tax imposed by this chapter shall be filed by the licensee within three years from the time the return was filed or two years from the time the tax was paid, whichever of such periods expires later.

(c)

Notwithstanding any other provision of this chapter, in the case of any overpayment of any license tax under this chapter, the commissioner may, instead of granting a refund, credit and apply the amount of such overpayment against any uncontested delinquent tax liability of any type whatsoever owed by the taxpayer to the city, and within the period of limitations for collection.

(Code of Gen. Ords. 1967, § 21.28; Ord. No. 090973, § 4, 12-17-09; Ord. No. 130044, § 3, 1-31-13)