The finance director, or authorized agent, shall refund overpayment of taxes brought about by mathematical errors in the return or reports filed by the person remitting the tax; computational errors made by the remitter or borough personnel with respect to said return or reports; duplicate payments by remitter; or any overpayment made by a person filing a tax return that may be determined as a result of an audit of such person’s records; provided, however, that in no event shall the remitter of sales taxes be entitled to a refund for overpayment of sales taxes where the overpaid taxes have actually been collected by said person. In the event the amount of overpayment is $100.00 or less, a cash refund may be authorized at the discretion of the finance director. In no event shall there be a refund for overpayments made more than three years prior to the discovery of the overpayment by the person filing the returns or the finance director, or authorized agent. [Ord. 96-19 §3, 1996. Formerly §3.30.224].