A. The director shall refund or credit any tax erroneously or illegally collected if written application to the director for such refund shall be made within two (2) years from the date of payment thereof. For like causes, and in the same period, a refund may be so made upon the initiative and the order of the director. Whenever a refund is made, the reasons therefor shall be stated in writing. Such application may be made by the person upon whom such tax was imposed and who has actually paid the tax. Such application may also be made by the person who has collected and paid such tax to the director; provided, that the application is made within two (2) years of the payment by the occupant to the operator, but no refund of money shall be made to the operator until he has repaid to the occupant the amount for which the application for the refund is made. The director, in lieu of any refund required to be made, may allow credit therefor on payments due from the applicant.
B. Upon application for a refund, the director may receive evidence with respect thereof and make such investigation as he deems necessary. After making a determination as to the refund, the director shall give notice thereof to the applicant. Such determination shall be final unless the applicant, within ninety (90) days after such notice, shall apply in writing to the city council for a hearing. After such hearing, the city council shall give written notice of its decision to the applicant. (1992 Code § 7-814)