(a) 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 divisions (b) and (c) hereof provided a claim in writing therefore, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Director of Finance within three years of the date of payment. The claim shall be on forms furnished by the Director of Finance.
(b) A manager of a hotel or motel may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Director of the Department of Finance that the person from whom the lax has been collected was not a transient guest; provided, however, that neither a refund nor a credit is allowed unless the amount of the tax so collected has either been refunded to the transient guest or credited to rent subsequently payable by the transient guest to the operator.
(c) A transient guest may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing of a claim in the manner provided in division (a) hereof, but only when the tax was paid by the transient guest directly to the Director of Finance, or when the transient guest having paid the tax to the hotel or motel or manager thereof, establishes to the satisfaction of the Director of Finance that the transient has been unable to obtain a refund from the hotel or motel or manager thereof who collected the tax.
(d) No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.
(Ord. 22-O-3142, passed 10-18-2022)