If any person believes he or she has made payment of any lodger’s tax in excess of that for which he or she was liable, he or she may claim a refund thereof by directing to the Town Clerk- Treasurer, not later than 90 days from the date payment was made, a written claim for refund. Every claim for refund shall state the nature of the person’s complaint and the affirmative relief requested. The Town Clerk-Treasurer shall allow the claim in whole or in part or may deny it. Refunds of tax, and interest erroneously paid and amounting to $100 or more, may be made only with the approval of the governing body.
(Ord. 622, passed 1-15-2002)