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The Director of Finance 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 or his agent, he shall refund to the transient guest. Applications shall be filed with the Director, on the form prescribed by him, within ninety days from the date it is ascertained that the assessment or payment was illegal or erroneous. However, in any event such application for refund must be filed with the Director within four years from the date of the illegal or erroneous payment of tax. On filing of such application, the Director shall determine the amount of refund due. The Director shall make such payment from the General Fund.
(Ord. C41-76. Passed 5-17-76; Ord. C123-88. Passed 1-16-89.)