§ 9-48. Refunds authorized

On order of the city council any business tax or penalties or portion thereof, may be refunded, if they were:

(a) Paid more than once;

(b) Erroneously or illegally collected;

(c) Paid in an amount in excess of the correct amount due;

(d) Issued for a business which becomes prohibited or illegal under some law. In such case, the amount to be refunded shall be prorated on the basis of the proportion which the number of days remaining in the period for which the business tax was paid bears to the number of days in the whole period.

(Ord. No. 85-8, § 3, 4-1-85)