(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 town under this chapter, it may be refunded as hereinafter set forth provided a claim therefor, in writing, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Town Manager within 90 days of the date of payment. The claim shall be on forms furnished by the Town Manager.
(B) An operator 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 Town Manager that the person from whom the tax has been collected was not a hotel user. Neither a refund, nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the hotel user or credited to rent subsequently payable by the hotel user to the operator.
(C) A hotel user may obtain a refund of taxes overpaid, or paid more than once, or erroneously or illegally collected or received by the town, by filing a claim in the manner hereinabove set forth, but only when the tax was paid by the hotel user directly to the Town Manager or when the hotel user, having paid the tax to the operator, establishes to the satisfaction of the Town Manager that the hotel user has been unable to obtain a refund from the operator who collected the tax.
(D) No refund shall be paid under the provisions of this section unless the claimant establishes the right thereto by written records showing entitlement thereto.
(Prior Code, § 3.32.110) (Ord. 641, passed - -1995; Am. Ord. 669, passed - -1997)