A. Operators’ Refunds. Whenever the amount of any tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this chapter, it may be refunded, provided that a verified claim in writing therefor stating the specific reason upon which the claim is founded is filed with the Tax Administrator within 3 years from the date of payment. The claim shall be made on forms provided by the Tax Administrator. If the claim is approved by the Tax Administrator, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the operator from whom it was collected or by whom paid, and the balance may be refunded to each such operator, his or her administrators, executors or assignees.
B. Transient Refunds. Whenever the tax required by this chapter has been collected by the operator and deposited by the operator with the Tax Administrator, and it is later determined that the tax was erroneously or illegally collected or received by the Tax Administrator, it may be refunded by the Tax Administrator to the transient provided that a verified claim in writing therefor stating the specific reason on which the claim is founded is filed with the Tax Administrator within 3 years from the date of payment.
(Ord. 1477, passed 5-16-2018)