Any money paid to the city through error or otherwise not in payment of the tax imposed by this chapter or in excess of such tax shall, upon request of the taxpayer, be credited against any tax due or to become due from such taxpayer under this chapter, or, upon the taxpayer’s ceasing to do business in the city, shall be refunded to the taxpayer. The right of recovery against the city because of overpayment of tax by any taxpayer shall be prohibited after the expiration of three years from the date the tax was due. (Ord. M-4041 §1, 2013)