(a) When, pursuant to this chapter, a person charged with collecting the tax levied under this chapter has remitted or paid such collected tax to the Treasurer, and if such person refunds to a consumer the admission upon which the tax levied under this chapter has been paid, such person may request a refund or credit of the amount of admissions tax so refunded. If a person charged with collecting the tax levied under this chapter has erroneously remitted or paid to the Treasurer an amount in excess of the admissions tax due based on the total admissions reported during a monthly reporting period, such person may request a refund or credit of the amount of admissions tax erroneously remitted or paid.
(b) No refund or credit for the tax refunded or overpayment of tax shall be made unless such claim for refund or credit is made in writing and filed with the Treasurer within three (3) years from the date on which such refund was made, or in the case of overpayment, within three (3) years from the date on which such payment was made or the return was due, whichever is later, on a form prescribed by and obtainable upon request from the Treasurer. Upon the filing of an application for refund or credit, the Treasurer shall determine the amount of refund or credit to which the applicant may be entitled and may require any such information and documentation as he or she deems necessary in making that determination.
(c) No interest shall be paid on any tax refunded or any credit for an over-payment.
(d) In the event any person who is entitled to a refund or credit is indebted to the City for any tax or fee administered by the Treasurer that is paid to the City, or any charge, penalty or interest arising from such a tax or fee, the amount refundable shall first be applied in satisfaction of that debt. If the amount refundable is less than the amount of the debt, it may be applied in partial satisfaction of the debt. If the amount refundable is greater than the amount of the debt, the amount remaining after satisfaction of the debt shall be credited as provided in this section. If the person has more than one (1) such debt, any debt pursuant to this Chapter dealing with personal liability for admissions tax owed shall be satisfied first.
(Ord. 187-2024. Passed 9-27-24.)