ARTICLE I. BUSINESS LICENSE TAX IN GENERAL; ADMINISTRATION

Sec. 14-14. Certification of erroneous assessments; refunds.

(a) The commissioner of the revenue is empowered to certify to the board of supervisors any instances of erroneous assessments over $2,500. Upon receipt of such certificate, consented to by the county attorney and approved by the board of supervisors, the treasurer is directed to make a refund. If any person seeking a refund is indebted to the county or any department or office thereof or is indebted to any state constitutional office of the county for a local levy or charge, the refund or so much thereof as is necessary for full satisfaction shall first be applied to such indebtedness.

(b) Whenever an assessment of additional or omitted tax by the commissioner of revenue is found to be erroneous, all interest and penalty charged and collected on the amount of the assessment found to be erroneous shall be refunded together with interest on the refund from the date of payment or the due date, whichever is later. Interest shall be paid on the refund of any license tax from the date of payment or due date, whichever is later, whether attributable to an amended return or other reason. Interest on any refund shall be paid at the rate of ten percent (10%) per year.

(c) No interest shall be paid on a refund provided the refund is made not more than thirty (30) days from the date of the payment that created the refund or the due date of the tax, whichever is later.

(d) In lieu of a refund, a credit may be applied to future license tax assessments at the request of the taxpayer.