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(A) It is the duty of every operator liable for the collection and payment to the Town of any tax imposed by this subchapter to keep and preserve for a period of three years all records as may be necessary to determine the amount of such tax for which he or she may have been liable for the collection of and payment to the Town, which records the Finance Director, his or her designee, or any accounting firm or accountant employed by the Town, shall have the right to inspect at all reasonable times.
(B) In administering and enforcing the provisions of this subchapter and any ordinance pursuant hereto, the Finance Director shall have as additional powers, those powers and duties with respect to collecting taxes as provided in Tenn. Code Ann. §§ 67-1-1801 et seq., or as otherwise provided by law for county clerks and/or municipal officers.
(C) Upon any claim of illegal assessment and collection, the taxpayer has the remedies provided in Tenn. Code Ann. §§ 67-1801 et seq.
(1) The Finance Director shall also possess those powers and duties, as provided in Tenn. Code Ann. § 67-1-707, for the county clerks with respect to the adjustment and refunds of such tax.
(2) Any claim for such refund by the Town of taxes or revenue alleged to have been erroneously or illegally paid shall be filed with the Finance Director, supported by proper proof within one year from the date of payment; otherwise, the taxpayer shall not be entitled to a refund, and the claim for refund shall be barred.
(D) With respect to the adjustment and settlement with taxpayers, all erroneous taxes collected by the Finance Director under authority of this subchapter shall be refunded by the Town.
(E) (1) Notice of any tax paid under protest shall be given to the Finance Director.
(2) Suit may be brought for recovery.
(`83 Code, § 6-1008) (Ord. 96-15, passed 7-8-96; Am. Ord. 2004-24, passed 12-13-04)