(a) Whenever the amount of any admissions fee, interest, or penalty has been overpaid or paid more than once or have been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in subsections (b) and (c) hereof, provided a claim in writing therefor, 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 payments. The claim shall be made on forms furnished by the Director.
(b) Any operator may claim a refund or take as credit against admissions fee 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 Finance that the person from whom the fee has been collected was not a form of entertainment subject to this admissions fee; however, neither a refund nor a credit shall be allowed unless the amount of the admissions fee so collected has either been refunded to the form of entertainment or credited to future events subsequently payable by the Entertainment to the operator.
(c) An Entertainment Operator may obtain a refund of admission fees 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 subsection (a) hereof, but only when the admissions fee was paid by the Entertainment Operator directly to the Director of Finance, or when the Entertainment Operator having paid the fee to the operator, establishes to the satisfaction of the Director that they have been unable to obtain a refund from the Operator who collected the admissions fee.
(d) No refund shall be paid under the provisions of this section unless the claimant established his right thereto by written records showing entitlement thereto.
(Ord. 49-19. Passed 12-2-19.)