Sec. 36-126.15. Proration of license taxes.
In the event a person, firm or corporation ceases to engage in a business, trade, profession, occupation or calling within the city during a year for which a license tax based on gross receipts has already been paid, the taxpayer shall be entitled upon application to a refund for that portion of the license tax already paid, prorated on a monthly basis so as to ensure that the licensed privilege is taxed only for that fraction of the year during which it is exercised within the city. The commissioner of the revenue may elect to remit any refunds in the ensuing fiscal year and may offset against such refund any amount of past due taxes owed by the same taxpayer. In no event shall the commissioner of the revenue be required to refund any part of a flat fee or minimum flat tax. (Ord. No. O- 96-319, 12-10-96, eff. 1-1-97)
Last updated date: 10/23/2006 4:15:21 PM