The Finance Director shall refund to vendors the amount of taxes paid illegally or erroneously or paid on any illegal or erroneous assessment where the vendor has not reimbursed himself from the transient guest. When such illegal or erroneous payment or assessment was not paid to a vendor but was paid by the transient guest directly to the City Finance Director he shall refund to the transient guest. Applications shall be filed with the Finance Director on the form prescribed by him, within 90 days from the date it is ascertained that the assessment or payment was illegal or erroneous. However, in any event such application for refund must be filed with the Finance Director within four years from the date of the illegal or erroneous payment of the tax. On filing of such application the Finance Director shall determine the amount of refund due and draw a warrant for such amount to the person claiming such refund. The Finance Director shall make such payments from a Tax Refund Account as established by the ordinance and the same is hereby established. Refunds from payments previously made in accordance with § 35.32(E)(2) and (3) shall be deducted from current quarterly accruals.
('80 Code, § 182.04) (Ord. 133-87, passed 12-21-87)