(A) No insurance company shall be entitled to a refund for any tax erroneously paid pursuant to the terms of this chapter or for any payment of the tax pursuant to this chapter for which it claims a refund for any purpose unless the request for refund be made to the city in writing within 18 months of the end of the calendar year in which the tax was paid.
(B) In addition, any request for refund shall be accompanied by documentation supporting the request which shall include at least the following:
(1) The name and address of each and every insured by whom the tax was paid erroneously or from whom the tax was collected by the insurer;
(2) The type of risk insured;
(3) The original amount charged by the insurer to the insured, and the date of payment of same by the insured to the insurance company;
(4) If the refund is requested as a result of cancellation of a policy, a statement must be included with any request for refund showing the date of cancellation, the reason for the cancellation and a copy of a written proof of cancellation of the policy either to the insurer from the insured or to the insured from the insurer, as the case may be; and
(5) Any other reasonable information required by the city to verify the nature and amount of the refund.
(1997 Code, § 116.06) (Ord. 6-2-07, passed 7-11-2007)