§ 1021.



Any person who paid any tax measured by gross receipts under former Article 12-B, at a rate specified in Sections 1004.01 through 1004.18, inclusive, as it read at the time payment was due for the tax year commencing on January 1, 2000 and ending on December 31, 2000 (the 2000 tax year), and who files within six months of the effective date of this Article a verified claim for refund thereof, on a form prescribed by the Tax Collector, shall be allowed a refund in an amount and in a manner determined under this Article.


The Tax Collector shall notify every person who paid a tax measured by gross receipts as described in Subsection (a) of this Section, at the person’s last known address, that such tax has been repealed, and that such person may be entitled to a refund. The Tax Collector shall furnish such person with a form upon which to claim the refund specified in this Article.


(Added by Ord. 63-01, File No. 010274, App. 4/25/2001)


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