§ 102-43. Refunds.

Latest version.

Where a business tax has been paid for by an applicant and issued by the tax collector of the county, and it is subsequently determined that due to an error of commission or omission by the tax collector of the county no such license was required, then an application may be made to the tax collector of the county for a refund. If the tax collector determines that the business tax was issued because of such error, he shall refund to the applicant any monies erroneously collected from such applicant.

(Code 1979, § 21-24; Ord. No. 2007-003, § 48, 2-20-07)

                    
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