A. Except as otherwise provided in this chapter, any credit for an erroneous overpayment of tax made by a dealer taken on a subsequent return, or any claim for a refund of tax erroneously overpaid must be taken or filed within three years after the date on which the overpayment was made to the city.

B. Except in the case of a fraudulent report or neglect to make a report, every notice of additional tax proposed to be assessed under this chapter shall be served on dealers within three years from the date upon which such additional taxes become due, and shall be subject to penalty as provided in TMC 3.35.110. [Ord. 933B § 1, 2017.]