(A) A person from whom taxes levied by this subchapter have been collected may be entitled to a rebate for taxes in excess of $25 paid by the taxpayer to the county on a single transaction, pursuant to Section 10 of Act 26 of 1981, First Extraordinary Session.
(B) Any taxpayer who pays a county-wide sales or use tax to the county on or after December 1, 1989, in excess of $25 on any single transaction may file a claim with the Jackson County Clerk for a rebate of the excess tax paid.
(C) The claim shall be duly verified according to law, and accompanied by:
(1) A cash receipt or invoice showing the amount of sales or use tax charged; and
(2) Proof of payment of the taxes. Claims shall be filed within 60 days of the date of purchase.
(D) If the County Judge allows the claim, the County Clerk shall refund to the claimant the excess tax paid by him or her. Provided, however, a rebate for such taxes on motor vehicles shall be handled by the state in the manner provided in subparagraph 10(b) of Act 26 of 1981, First Extraordinary Session.
(Ord. 1989-19, passed 11-13-89)