(A) Any person may apply in writing for a refund of any tax paid in excess of the amount legally due for a given reporting period; provided, no application shall be valid unless filed within one year of the date the tax was paid by the operator. The application shall set forth in detail all facts, accompanied by all relevant documents justifying the refund. If a refund is due, same shall be submitted to the applicant within 20 days of the date of that determination.
(B) If the application is denied, the applicant shall be so informed in writing, by certified mail.
(Ord. 373, passed 6-1-2015)