Where a local business tax has been paid for by an applicant and issued by the tax
collector and it is subsequently determined that due to an error of commission or
omission by the tax collector no such receipt was required, or a greater amount of
tax was charged and paid than required by this ordinance, then an applicant may be
made to the tax collector for a refund. If the tax collector determines that the local
business tax was issued because of such error, he shall refund to the applicant any
monies erroneously collected from such applicant. Where possible, such money shall
be refunded from monies recently received by the tax collector and not yet remitted
pursuant to F.S. § 205.0536.
