If, upon application by a taxpayer for a refund, it is determined by the city clerk/treasurer that within two years immediately preceding the receipt of said application for refund a tax has been paid in excess of that properly due, the excess amount paid within such period of two years shall be credited to the taxpayer’s account or, upon the taxpayer’s ceasing to do business in the city, shall be refunded to the taxpayer. (Ord. 872 § 7, 1999; Ord. 448 § 8, 1981).