§ 8A-227.2. Two-year limit for charging additional fees, charges, penalties; collection after certain payments, etc., limitations; refunds.

(1)

Whenever any authorized County officer or agency, annually, for two (2) or more consecutive years, shall have received the local business taxes and fees tendered for receipt or receipts delivered to the applicant for the operation and conduct by the holder thereof of the place or places of business or stores therein designated, no such officer or agency shall thereafter prohibit the operation of such places of business or stores thereunder, nor issue or enforce any warrant against the holder of such receipts or any other person or concern, or the property of such holder or any other person or concern, for any additional receipts taxes, penalties, interest, or costs for such place or places of business or stores under the law under which such receipts were issued, for the periods comprehended by such receipts; nor shall any right of action of any nature exist or proceedings of any nature be had or taken for any additional local business taxes for such places of business or stores for the receipt years for which such receipts were so issued.

(2)

Whenever any local business tax required by this chapter to be paid to the Tax Collector shall remain unpaid after its due date for a period of three (3) years, no action may be commenced to enforce the payment of such delinquent tax or any penalty or interest that may be due thereon.

(3)

The Tax Collector is hereby authorized and empowered to refund any moneys paid for local business taxes imposed under this chapter which constitute:

(a)

An overpayment;

(b)

A payment where no tax is due; and

(c)

Any payment made in error.

Provided, further, that any such refund not applied for within one (1) year from the date the original local business tax receipt tax became due shall be forever barred. A finding by any regulatory body or agency that a business or a profession is not entitled to conduct its activities shall not be grounds for a request for refund of any local business tax paid.

(4)

Refunds as provided by this section shall be granted upon presentation of the original receipt in question and documentary evidence supporting the request for refund as may be required by the tax collector.

(Ord. No. 77-67, § 1, 9-20-77; Ord. No. 93-80, § 19, 7-29-93; Ord. No. 06-191, § 2, 12-19-06)