Earlier editions: 2026-09
Title 6 — BUSINESS AND FRANCHISE TAXES›Chapter 6.04 — BUSINESS TAX LICENSE
National City Municipal Code Art. VII Refunds
National City Municipal Code · 2026-10 edition · updated 2026-10-04 · National City
Cite as: National City Municipal Code Article VII · Text as of 2026-10-04
6.04.350 - Refunds of overpayments.¶
Claims for refund must be filed on forms in the manner prescribed by the collector. No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a written claim for refund is filed with the collector within one year from the last day of the calendar month following the period for which the overpayment was made. The burden of proof shall be upon the taxpayer to establish the overpayment. If the collector determines that an overpayment was made, the collector shall refund the amount overpaid. Application and processing fees are not refundable.
(Ord. 2224 § 2 (part), 2003)
6.04.360 - Refund for termination by governmental action.¶
Upon written application, the collector is authorized to refund any business tax collected when the business is terminated through condemnation or eminent domain by any agency of local, county, state or national governments.
(Ord. 2224 § 2 (part), 2003)
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