(A) Procedure. The Director shall refund or credit any tax erroneously collected if written application to the Director for such refund shall be made within two years from the date of payment thereof. For like causes, and in the same period, a refund may be so made upon the initiative and the order of the Director. Whenever a refund is made, the reasons therefor shall be stated in writing. Such application may also be made by the person who has collected and paid such tax to the Director, providing that the application is made within two years of the payment of the occupant to the operator, but no refund of money shall be made to the operator until he or she has repaid to the occupant the amount for which the application for refund is made. The Director, in lieu of any refund required to be made, may allow credit therefor on payment due from the applicant.
(B) Determination and hearing. Upon application for a refund, the Director may receive evidence with respect thereto, and make such investigation as deemed necessary. After making a determination as to the refund, the Director shall give notice thereof to the applicant. Such determination shall be final unless the applicant, within 90 days after such notice, shall apply in writing to the City Council for a hearing. After such hearing, the City Council shall give written notice of its decision to the applicant.
(Prior Code, § 20-156) (Ord. 2000-835, passed 8-21-2000)