A. Procedure.
1. Oklahoma Tax Commission Collection of Tax. If collection of the tax levied pursuant to this chapter is delegated to the Oklahoma Tax Commission pursuant to an agreement for the collection of municipally imposed lodging tax, the Oklahoma Tax Commission shall be responsible for making refunds to taxpayers previously collected by the Oklahoma Tax Commission on the City’s behalf in accordance with the guidelines, procedures and regulations previously adopted by the Oklahoma Tax Commission.
2. City Collection of Tax. The City Administrator shall direct the refund or credit of any tax erroneously, illegally or unconstitutionally collected if written application to the City Administrator for such refund is made within two years from the date of payment thereof. For like causes, and in the same period, a refund may be so made upon the initiative of the City Administrator, subject to existing limits on the authority of the City Administrator as to amount. The City Administrator, in lieu of any refund required to be made, may allow credit thereof on payments due from the applicant. Whenever a refund is made, the reasons therefor shall be stated in writing. Such application may be made by the person who has collected and paid such tax to the City treasurer; however, no refund of money shall be made to the operator until the operator has repaid to the occupant the amount for which the application for refund is made.
a. Determination and hearing. Upon application for a refund the City Administrator may receive evidence with respect thereto, and make such investigation as is deemed necessary. After making a determination as to the refund, the City Administrator shall give written notice thereof to the applicant. Such determination shall be final unless the applicant, within thirty (30) days after such notice, shall apply in writing to the City Council for a hearing. After such hearing the City Council shall give written notice of its decision to the applicant. (Ord. 370, 2-6-2023)