A. Filing Claim. Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded as provided in subsections B and C of this section, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the finance director within one year of the date of payment. The claim shall be on forms furnished by the finance director.
B. Refund to Service Supplier. A service supplier may claim a refund or take as credit against taxes collected and remitted an amount overpaid, paid more than once, or erroneously or illegally collected or received, when it is established that the person from whom the tax has been collected was not a service user.
C. Refund to Service User. Any service user may obtain a refund of taxes overpaid, or paid more than once, or erroneously or illegally collected or received by the city, by filing a claim in the city, by filing a claim in the manner provided in subsection A of this section, but only when the service user having paid the tax to the service supplier establishes to the satisfaction of the finance director that the service user has been unable to obtain a refund from the service supplier who collected the tax.
D. Proof Required. No refund shall be paid under the provisions of this section unless the claimant establishes a right thereto by written records showing entitlement thereto.
(Prior code § 25.114 (Ord. 924 §1, Ord. 1548 §8, Ord. 2113 §1), Ord. 2418 §4)