The Director of Finance of Fairview Park 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 Director of Finance of Fairview Park or his agent, he shall refund the tax to the transient guest. Applications shall be filed with the Director of Finance, on the form prescribed by him, within ninety days from the date it was ascertained that the assessment or payment was illegal or erroneous. However, in any event, an application for refund must be filed with the Director of Finance within four years from the date of the illegal or erroneous payment of the tax. On filing of the application, the Director of Finance shall determine the amount due and certify the amount. The Director of Finance shall draw a warrant for such certified amount to the person claiming such refund. The Director of Finance shall make such payments from a tax refund as established by ordinance. (Ord. 98-48. Passed 10-5-98.)