(A) Claim for refund. Whenever the amount of any commercial cannabis business tax, penalty or interest has been overpaid, paid more than once, or has been erroneously collected or received by the city under this chapter, it may be refunded to the claimant who paid the tax provided that a written claim for refund is filed with the Tax Administrator within one year of the date the tax was originally due or paid, whichever came first.
(B) Audit of books and records. The Tax Administrator shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's books and business records after request by the Tax Administrator to do so.
(C) Grounds for refund. In the event that the commercial cannabis business tax was erroneously paid in an amount in excess of the tax due, and the error is attributable to the city, the city shall refund the amount of tax erroneously paid; provided that (i) a claim for refund has been timely filed with the Tax Administrator; and (ii) the refund cannot exceed, under any circumstance, the amount of tax overpaid during the twelve months preceding the last month for which the claim states the tax was overpaid.
(D) Refund as a credit. Any person entitled to a refund of taxes pursuant to this section may elect in writing to have such refund applied as a credit against a commercial cannabis business’s taxes due in the future.
(E) No refund for discontinuation of business. No refund of any tax collected pursuant to this chapter shall be made because of the discontinuation, dissolution, or other termination of a commercial cannabis business.
(Ord. 3352 § 1 (part), 2022.)