If any person believes he has made payment of the surcharge in excess of that for which the person was liable, then that person may claim a refund thereof by directing to the Treasurer, no later than 90 days from the date payment was made, a written claim for refund. Every claim for refund shall identify the person claiming the refund, state the amount of the refund claimed and the basis for the claim for refund. The Treasurer shall allow the claim in whole or in part or may deny it.
(Ord. 39-2004)