(A) No insurance company shall be entitled to a refund for any tax erroneously paid pursuant to the terms of this section unless the request for refund be made to the city in writing within 18 months of the end of the calendar year on which the tax is paid. Additionally, the request shall be accompanied by documentation supporting the request which shall include at least the following:
(1) The name and address of each and every insured upon whom tax was erroneously paid;
(2) The type of risk being insured against;
(3) The amount of the insurance premium charged by the company; and
(4) Other information as may be reasonably requested by the city.
(B) Further, unless the request for refund be made as set forth above, no set off may be made by the insurance company for erroneously paid premium against future taxes owed.
(Ord. 19-2007, passed 6-4-2007)