(a) The Finance Director shall refund to operators the amount of taxes paid illegally or erroneously or paid on any illegal or erroneous assessment where the operator has not reimbursed himself from the transient guest. When such illegal or erroneous payment or assessment was not paid to the operator but was paid by the transient guest directly to the Director of Finance or agent, the refund shall be paid to the transient guest.
(b) Applications shall be filed with the Director of Finance on a form furnished by the Director, within four (4) years from the last date of the occupancy that is alleged to be in error. Upon filing of the application, the Finance Director shall determine the amount of refund due and certify the amount. The Finance Director shall draw a warrant for such certified amount to the person claiming such refund, and she shall make such payments from the General Fund.
(Ord. 2019-28. Passed 4-1-19.)