(A) Whenever the amount of any tax, interest, or penalty has been overpaid or paid more than once, or has been erroneously collected or received by the city under this subchapter, it may be refunded as provided in division (B) below, provided a claim in writing, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Administrator within one year of the date of payment. The claim shall be on forms furnished by the city.
(B) The Administrator shall have 20 days from the date of receipt of a claim to review the claim and make a determination in writing as to the validity of the claim. The Administrator shall notify the claimant in writing of the Administrator’s determination. Such notice shall be mailed to the address provided by the claimant on the claim form. In the event a claim is determined by the Administrator to be a valid claim, in a manner prescribed by the Administrator, a seller may claim a refund, or take as credit against taxes collected and remitted, the amount overpaid, paid more than once, or erroneously collected or received. The seller shall notify the Administrator of the claimant’s choice no later than 15 days following the date Administrator mailed the determination. In the event the claimant has not notified, the Administrator of the claimant’s choice within the 15 day period and the seller is still in business, a credit will be granted against the tax liability for the next reporting period. If the seller is no longer in business, a refund check will be mailed to the claimant at the address provided in the claim form.
(C) Any credit for erroneous overpayment of tax made by a seller taken on a subsequent return, or any claim for refund of tax erroneously overpaid filed by a seller must be so taken or filed within three years after the date on which the overpayment was made to the city.
(D) No refund shall be paid under the provisions of this section unless the claimant establishes the right by written records showing entitlement to such refund, and the Administrator acknowledged the validity of the claim.
(Prior Code, § 34.22)