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A. Where a certificate holder has ceased doing business, a refund of an unused period of a business tax certificate may be granted upon the filing of a written request to the collector; provided, that any refund shall be made on only unused full calendar quarters and shall not be made for any calendar quarter in which the business covered thereunder was conducted for any period of time; provided further, that no minimum tax payment shall be refunded.

B. When the collector determines that the business which is the subject matter of the business tax certificate has terminated, the collector may refund a pro rata amount of the business tax certificate tax equal to the remaining calendaring quarters of the business tax paid but still unused. (Ord. 3371 § 1, 1991)