5.36.100 Tax – Overpayment or underpayment.
If, upon application by a taxpayer for a refund or for an audit of his records, or upon examination of the returns or records of any taxpayer, it is determined by the city clerk that within three years immediately preceding receipt by the city clerk of the application by the taxpayer for a refund, or an audit, or, in the absence of such an application within the three years immediately preceding the commencement by the city clerk of such examination:
A. A tax or other fee has been paid in excess of that properly due, the total excess paid over all amount due to the city within such period of three years shall be credited to the taxpayer’s account or shall be credited to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed with respect to the city clerk more than three years before the date of such application or examination;
B. A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the city clerk shall mail a statement to the taxpayer showing the balance due, including the tax amount or penalty assessments and fees, and it shall be a separate, additional violation of this chapter, both civil and criminal, if the taxpayer fails to make payment in full within ten calendar days of such mailing. (Ord. 600, 1975)