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(A) Claims required. Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been illegally, erroneously or wrongfully collected or received by the city under this chapter, it may be refunded or credited as provided in divisions (B) and (C) hereof; provided that a claim in writing therefor, duly verified by the person paying such tax or penalty, his or her attorney, duly authorized agent, guardian, or his or her executor or administrator, shall have been filed with the Director of Finance within one year after the date or payment of the amount sought to be refunded. Such claim shall include the name and address of the claimant, the amount and date of payment sought to be refunded, and state under penalty of perjury the reasons or grounds upon which the claim for refund is based. The claim shall be on forms furnished by the Director of Finance. In no case shall any judgment be rendered for the plaintiff in any proceeding brought to enforce the payment of any claim arising hereunder if such action or proceeding is brought by any person other than the persons designated herein. Except as expressly provided herein, § 3.16.060(C) of this code shall apply to claims filed hereunder.
(B) Operators. An operator may claim a refund or take a credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Director of Finance that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
(C) Transients. A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim provided in division (A) of this section, but only when the tax was paid by the transient directly to the Director of Finance, or when the transient having paid the tax to the operator establishes to the satisfaction of the Director of Finance that the transient has been unable to obtain a refund from the operator who collected the tax.
(D) Burden on claimant. No refund shall be paid or credit taken under this section unless the claimant establishes his or her right thereto by written records showing entitlement thereto.
('86 Code, § 5.70.110) (Ord. 3917, passed - -; Am. Ord. 4320, passed 3-24-97)