§ 36-203. Refunds.

(a)

Should any person, after acquiring from the city collector any stamps herein provided for, cease to be engaged in a business necessitating the use thereof, or should any such stamps become mutilated and unfit for use other than by cancellation as herein provided, such person shall be entitled to a refund of the denominational or face amount of any such stamps so acquired and not used by him, less eight of the denominational or face amount thereof, upon presenting said stamps to the city collector and furnishing him with an affidavit showing to his satisfaction that said stamps were acquired by such person and have not in any manner been used, and the reason for requesting said refund provided the refund is requested within three years from the date such stamps were purchased.

(b)

In the case of any authorized meter machine, should any imprints of such machine theretofore paid for not be used, such person shall, upon furnishing the city collector with a similar affidavit, be entitled to a refund of the denominational or face amount thereof less ten percent of the denominational or face value of said imprints of said machine not so used provided the refund is requested within three years from the date such stamps were purchased.

(c)

In the case of stale dated cigarettes, a count of pre-stamped packages that have not been sold and have been removed from the market, upon furnishing the city collector with a sworn affidavit of the manufacturer, a refund will be made less ten percent of the denominational or face value of said stamps or the original cost to the manufacturer provided the refund is requested within three years from the date such stamps were purchased.

(Tax Code 1941, § 133(8); Ord. No. O-01-131, 7-10-01; Ord. No. O-05-121, 9-13-05)