Sec. 19-22. Refunds.
No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector no later than one year from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount must be filed with the collector on forms furnished by him and in the manner prescribed by him. Upon the filing of such a claim and when he determines that an overpayment has been made, the collector may refund the amount overpaid.
A refund may be made by the collector to any person going out of business and relinquishing an annual business license prior to the end of the period for which a license tax has been paid and a license issued. Such refund shall only be made upon submission by licensee of a written statement indicating relinquishing of the license and accompanied by all copies of the license and facsimiles thereof. The refund which may be made shall be prorated as follows:
(a) If relinquishment is made during the first quarter of the annual period, seventy-five percent of the annual fee may be refunded;
(b) If relinquishment is made during the second quarter, fifty percent;
(c) If relinquishment is made during the third quarter, twenty-five percent;
(d) No refund for relinquishment during the fourth quarter. (Ord. No. 1353 (NCS), § 1; Ord. No. 2226 (NCS), § 3.)