The Fiscal Officer shall refund to vendors the amount of taxes paid illegally or erroneously or paid on any illegal or erroneous assessment where the vendor has not reimbursed himself or herself from the transient guest. When an illegal or erroneous payment or assessment was not paid to a vendor but was paid by the transient guest directly to the Finance Director, he or she shall refund the appropriate amount to the transient guest. Applications shall be filed with the Finance Director on the form prescribed by him or her, within 90 days from the date it is ascertained that the assessment or payment was illegal or erroneous. However, in any event the application for refund shall be filed with the Finance Director within four years from the date of the illegal or erroneous payment of the tax. On filing of the application, the Finance Director shall determine the amount of refund due and draw a warrant for that amount to the person claiming the refund. The Finance Director shall make these payments from a tax refund account as established by this subchapter and the same is hereby established.
(Ord. 21-95, passed 8-21-1995)