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A. Whenever the amount of any tax, interest, or penalty imposed by this article has been overpaid, or paid more than once, or erroneously or illegally collected or received by the city, a claim for refund may be filed with the city. The claim shall be on the form designated by the director of finance administration, shall state the specific grounds upon which the claim is based, shall be signed under penalty of perjury, and shall be filed with the director of finance within three (3) years of payment.
B. An operator may claim a refund where the person from whom the tax was collected was not a transient, provided, however, a refund shall not be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
C. A transient may obtain a refund of taxes overpaid, paid more than once, or erroneously or illegally collected or received by the city by filing a claim in the manner provided in subsection A of this section, but only when the tax was paid by the transient directly to the director of finance administration or when the transient, having paid the tax to the operator, establishes to the satisfaction of the director of finance administration that the transient has been unable to obtain a refund from the operator who collected the tax.
D. No refund shall be paid pursuant to the provisions of this section unless a claim is filed as provided in this section and the claimant establishes entitlement thereto by written records. (1962 Code § 8-3)