The Director of the Department of Taxation of Brook Park 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 or herself from the transient guest. When such illegal or erroneous payment or assessment was not paid to an operator but was paid by the transient guest directly to the Director of the Department of Taxation of Brook Park, or his or her agent, he or she shall refund the tax to the transient guest. Applications shall be filed with the City Director of the Department of Taxation, on the form prescribed by him or her, within ninety days from the date it is ascertained that the assessment or payment was illegal or erroneous. However, in any event, an application for refund must be filed with the Director of the Department of Taxation within four years from the date of the illegal or erroneous payment of the tax. On filing of the application the Director of Taxation shall determine the amount of refund due and process such refund request in accordance with established procedures.
(Ord. 8746-2000. Passed 12-5-00.)