If any person believes he has made payment of any lodgers tax in excess of that for which he was liable, he may claim a refund thereof by directing to the Village Clerk/Treasurer, no later than ninety (90) days from the date of 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 Village 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 one hundred dollars ($100.00) or more may be made only with the approval of the Board of Trustees. (Ord. 274, 7-9-1996)