(A) The City Manager shall refund or credit any tax erroneously, illegally or unconstitutionally collected if written application to the City Manager for the refund shall be made within 90 days from the date of payment thereof. For like causes, and in the same period, a refund may be so made upon the initiative and the order of the City Manager. Whenever a refund is made, the reasons therefor shall be stated in writing. The application may be made by the person upon whom the tax was imposed and who has actually paid the tax. The application may also be made by the person who has collected and paid the tax to the City Manager providing that the application is made within 90 days of the payment by the occupant to the operator, but no refund of money shall be made to the operator until he or she has repaid to the occupant the amount for which the application for refund is made. The City Manager, in lieu of any refund required to be made, may allow credit therefor on payments due from the applicant.
(B) Upon application for a refund, the City Manager may receive evidence with respect thereto, and make the investigation as he or she deems necessary. After making a determination as to the refund, the City Manager shall give written notice thereof to the applicant. The determination shall be final unless the applicant, within 90 days of the notice shall apply in writing to the City Council for a hearing. After the hearing, the City Council shall give written notice of its decision to the applicant.
(Ord. 3034, passed 6-16-98)