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7.02.720 Interest on Refunds.

City Code Section

(Amended by Ordinance No. 187339, effective October 16, 2015.) When, under a provision of the Business License Law, taxfilers are entitled to a refund of a portion of the business tax paid to the Division, they will receive simple interest on such amount at the rate specified in Subsection 7.02.710 A., subject to the following: 

A.  Any overpayments will be refunded with interest for each month or fraction thereof for a period beginning four (4) months after the later of:

1.  the original due date of the tax return, or

2.  the date the tax return was filed or the refund was otherwise requested, or

3.  the date the business tax was paid to the date of the refund; and

B.  Any overpayments of taxes that are the result of an amended tax return being filed will be refunded with interest for each month or fraction thereof for the period beginning four (4) months after the date the taxfiler filed the amended tax return.  This Subsection applies to tax returns that are amended due to a change to the federal, state, city or county tax return.