Any operator may apply to the city for a refund of taxes paid in excess of the amount legally due for that period, provided that no application for refund shall be considered unless filed within one year after the tax was paid, or within one year from the filing of the return, whichever period is the longer. The city may deny or allow the claim, in whole or in part, and shall issue and file written findings of the decision. The city shall notify the operator, at the address stated upon the refund claim application, by registered mail of its decision on the claim. If the claim is allowed, in whole or in part, the city shall credit the amount of the refund against any taxes due and owing hereunder by the operator. Any balance of the refund shall be promptly paid by the city to the operator.
(‘81 Code, § 9-24) (Ord. 618, passed 6-27-96)