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(A) The Director shall refund or credit any tax erroneously, illegally, or unconstitutionally collected if written application to the Director from the operator with the reasons therefor stated for such refund or credit is made within one year from the date of payment thereof. For like causes, and in the same period, a refund or credit may be so made upon the initiative and the order of the Director. No refund of money shall be made to the operator until he or she has repaid to the occupant the amount for which the application for refund is made. The Director, in lieu of any refund required to be made, may allow credit therefor on payments due from the operator.
(B) Upon application for a refund or credit, the Director may require evidence with respect thereto, and make such investigation as he or she deems necessary. After making a determination as to the refund or credit, the Director shall provide notice thereof to the operator. Such determination shall be final unless the operator, within 30 days after such notice, shall apply in writing to the City Council for a hearing. After such hearing, the City Council shall give written notice of its decision to the operator.
(Ord. 1774, passed 11-21-06)