The Director of Finance shall refund to vendors the amount of taxes paid erroneously or paid on any erroneous assessment where the vendor has not reimbursed himself from the transient guest. When such erroneous payment or assessment was not paid to a vendor but was paid by the transient guest directly to the Director or his agent, he shall refund such amount to the transient guest. Application shall be filed with the Director, on the form prescribed by him, within ninety days from the date it is ascertained that the assessment or payment was erroneous. However, in any event such application for refund must be filed with the Director within four years from the date of erroneous payment of the tax. On filing such application the Director shall determine the amount of refund due. The Director shall make such payment from the fund or funds to which the original tax was paid.
(Ord. 138-97. Passed 12-1-97.)