(a) Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Municipality under the provisions of this article, it may be refunded as provided in subsections (b) and (c) hereof, if a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Director of Finance within two years of the date of payment of such tax, interest or penalty. Claims for refunds shall be on forms prescribed by the Director.
(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 that the person from whom the tax has been collected was not liable for the payment of such tax; 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 person from whom the tax was collected.
(c) A person paying the tax may obtain a refund of tax overpaid or paid more than once or erroneously or illegally collected or received by the Municipality by filing a claim for refund but only when the tax was paid by such person directly to the Director or when such person, having paid the tax to the operator, establishes that such person has been unable to obtain a refund from the operator who collected the tax.
(d) No refund shall be paid unless the claimant establishes his right thereto by written records evidencing his entitlement thereto.
(Ord. 88-10. Passed 10-18-88.)