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 City, the Finance Director shall refund the appropriate amount to the transient guest. Applications shall be filed with the Finance Director on the form prescribed by the Finance Director, within ninety (90) days of 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 Finance Director within four (4) years from the date of the illegal or erroneous payment of the tax. On filing of such application, the Finance Director shall determine the amount of refund due and issue the refund to the person claiming such refund.
(Ord. 50-2021. Passed 12-14-21.)