The Tax Administrator of the City of Gallipolis 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 Tax Administrator of Gallipolis or his agent, the refund shall be to the transient guest. Applications shall be filed with the City Tax Administrator on the form prescribed within ninety (90) days from the date it is ascertained that the assessment or payment was illegal or erroneous; provided, however, that in any event such application for refund must be filed with the Tax Administrator within four (4) years from the date of the illegal or erroneous payment of the tax. On filing of such application the Tax Administrator shall determine the amount of refund due and certify such amount to the Auditor. The Auditor shall draw a warrant for such certified amount to the person claiming such refund. The Tax Administrator shall make such payments from a tax refund as established by ordinance.
(Ord. 2002-25. Passed 4-2-02.)