§ 7-44. Refunds.

Latest version.

No portion of any local business tax assessed shall be refunded unless it clearly appears that such local business tax was collected by mistake or error. Before making such refund to a business, all amounts payable under a proper local business tax classification shall be paid to the city by the business.

(Code 1972, § 11-10; Ord. No. 76-J, § 2(11-10), 7-5-90; Ord. No. 76-07-A, § 30, 9-11-07)

                    
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