A. A taxpayer or collector who, though a clerical or similar error, pays a tax under this chapter that exceeds the amount actually due may receive a refund of the excess payment upon meeting the conditions set out in this section.
B. A taxpayer who has made an excess sales or use tax payment as set out in subsection A. shall be given a refund of the excess by the collector if the taxpayer:
1. notifies the collector of the excess payment;
2. proves to the collector that an excess payment was made; and,
3. provides such notification and proof to the collector prior to the date the collector pays over to the city the taxes collected during the reporting period in which the claimed excess payment was made.
C. A taxpayer who has made an excess tax payment as set out in subsection A. who has been denied a refund by the collector or who did not meet the requirement of subsection B.3. may file with the city for a refund of the excess payment. The taxpayer must file the request for the refund and satisfactory proof of entitlement with the city not later than the last business day of the sixth month following the month during which the claimed excess payment was made. The manager may establish a reasonable fee for processing refund requests under this subsection.
D. A collector who has made an excess tax payment as set out in subsection A. shall be given a refund of the excess if the city receives written notice from the collector of the amount claimed as an excess payment. The city must receive the notice and satisfactory proof of the excess payment, in the form required by the manager, not later than the last day of the sixth month following the month for which the claimed excess payment was made.
E. Upon approval of a refund to a collector, the city may pay the refund to the collector or authorize the collector to take the refund as a credit against future monthly or quarterly tax payments; provided, the amount taken as a credit in any one calendar quarter may not exceed 30 percent of the taxes otherwise due for the quarter. No interest may be paid on the excess payment.
F. A claim for a refund of an excess payment to which this section applies is forever barred if notice and proof of the excess payment are not given within the time required.
(Ord. 90-02 § 2, 1990; Ord. 98-07, § 2, 4-7-98)