A. By City to Operator: When the tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the Tax Administrator, it may be refunded if a written verified claim stating the specific reason for the claim is filed within three (3) years from the date of payment. The claim shall be submitted on forms provided by the Tax Administrator. If the claim is approved, the excess amount may be refunded to the operator or it may be credited to an amount payable by the operator and any balance refunded.
B. By City to Transient: If the tax has been collected by the operator and deposited with the Tax Administrator and it is later determined that the tax was erroneously or illegally collected or received by the Tax Administrator, it may be refunded to the transient if a written verified claim stating the specific reason for the claim is filed with the Tax Administrator within three (3) years after the date of payment.
C. By Operator to Transient: If the tax has been collected by the operator and it is later determined that the transient occupied the hotel for a period exceeding thirty (30) days without interruption, the operator shall refund the tax to the transient. The operator shall account for the collection and refund to the Tax Administrator. If the operator has remitted the tax prior to refund or credit to the transient, the operator shall be entitled to a corresponding refund. (Ord. 493-92, 4-13-92)