And most cities do allow you to apply over payment toward your next year tax liability.
Based on my experience, most cities don't integrate their tax system with IRS and BOE's, meaning: you may have a great discrepency between your projected sales volume reported to your city hall and the actual volume you booked on your sales tax return, and get away with it. :)
Based on my experience, most cities don't integrate their tax system with IRS and BOE's, meaning: you may have a great discrepency between your projected sales volume reported to your city hall and the actual volume you booked on your sales tax return, and get away with it. :)