(A) Operators’ refunds. Wherever the amount of any tax, fraud penalty, default interest or compound default interest, has been paid more than once or has been erroneously or illegally collected or received by the City Recorder, under this subchapter, the tax, fraud penalty, default interest or compound default interest (as the case may be), shall be refunded or credited to the operator who paid the amount to be refunded; provided a verified claim in writing therefor, stating the specific reasons upon which the claim is founded, is filed with the City Recorder within three years from the date of payment to or collection by the city. The verified claim shall be made on a form promulgated by the City Recorder. If the claim is approved by the City Recorder, the excess amount collected or paid may at the election of the City Recorder, either be:
(1) Refunded to the person who made the overpayment; or
(2) Be credited on any amounts then due and payable from the operator from whom it was collected or by whom paid, and the balance may be refunded to such operator.
(B) Transient refunds. Whenever the tax has been collected by an operator, paid over to the city, and it is later determined that the tax was erroneously or illegally collected by the operator, the tax shall be refunded to the transient provided a verified claim in writing therefore, stating the specific reasons on which the claim is founded is filed with the City Recorder within three years from the date of payment to or collection by the city. The verified claim shall be made on a form provided by the City Recorder.
(Ord. 2003-01, passed 2-4-2003)