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(a) Whenever the amount of any tax, interest or penalty has been over paid, or paid more than once or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in subsections (b) and (c) hereof, provide a claim in writing, therefor, stating under penalty of perjury, the specific grounds upon which the claim is founded, is filed with the Treasurer within three years of the date of payment. The claim shall be on forms furnished by the Treasurer.
(b) An operator may claim a refund or take as 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 prescribe by the Treasurer that the person from whom the tax has been collected was not the owner of a watercraft; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has been refunded to the owner of the watercraft.
(c) An owner of a watercraft 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 in the manner provided in subsection(a) hereof, but only when the tax was paid by the owner of the watercraft directly to the Treasurer, or when the owner of the watercraft, having paid the tax to the operator establishes to the satisfaction of the Treasurer that the owner of the watercraft has been unable to obtain a refund from the operator who collected the tax.
(d) No refund shall be paid under the provision of this section unless the claimant establishes his right thereto be evidence showing entitlement thereto.
(Ord. 11651. Passed 6-19-89.)
Any tax required to be paid by an owner of a watercraft under the provisions of this chapter shall be deemed a debt owed by the owner of a watercraft to the City. Any tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provision of this chapter shall be liable to an action brought in the name of the City for the recovery of the amount.
(Ord. 11651. Passed 6-19-89.)
(a) Whoever violates any provision of this chapter shall be guilty of a misdemeanor of the first degree.
(b) No operator or other person shall fail or refuse to register as required herein, or to furnish any return required to be made, or fail or refuse to furnish a supplemental return or other data required by the Treasurer, or render a false or fraudulent return or claim. No person required to make, render, sign or verify any report or claim shall make a false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made.
(Ord. 11651. Passed 6-19-89.)
CITY OF ASHTABULA