§ 3.08.945  REFUNDS.
   A.   A retailer 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 City Treasurer that the person from whom the tax has been collected was not subject to the tax.
   B.   No refund shall be paid under the provisions of this Section unless the claimant makes a verified claim within three (3) years of the date of payment.
('65 Code, § 33A-10) (Ord. No. CS-520 § 11)