If, within one year (1 yr.) from the payment of any tax or penalty, the payer thereof or his executors, administrators, successors or assigns shall make application for a refund thereof for the benefit of the person from whom the same was collected, and the Director shall determine that such tax or penalty, or any portion thereof, was erroneously or illegally collected and that the same can and will be duly refunded to the persons from whom the same was collected, the Director shall issue his certificate showing the amount so erroneously or illegally collected, in duplicate, to the City Manager who, together with the Director, shall thereupon draw their warrant for such certified amount on the Director to the person entitled to such refund, out of the admissions tax fund.
For like cause and within the same period, a refund may be so made on the initiative of the Director, but no refund shall be made of a tax or penalty paid pursuant to a determination of the Director as provided for in Section 701.14, unless the Director, after a penalty, or a court of competent jurisdiction shall have ruled that such determination was erroneous or illegal. In this event, a refund shall be made as herein provided, upon the termination of such appeal.
An application for a refund made as herein provided shall be deemed a petition for reassessment within the meaning of Section 701.14, and the Director may receive additional evidence with respect thereto. After making his determination, the Director shall give notice thereof to the applicant.
(Ord. 850-47. Passed 11-6-47.)