(a) Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the village under this chapter, it may be refunded as provided in divisions (b) and (c) of this section provided a claim in writing therefore, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Administrator within three years of the date of payment. The claim shall be on forms furnished by the Tax Administrator.
(b) An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator that the person from whom the tax has been collected was not a transient guest. However, neither a refund nor a credit shall be allowed unless the amount of tax so collected has either been refunded to the transient guest or credited to rent subsequently payable by the transient to the operator.
(c) A transient guest may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the village by filing of a claim in the manner provided in division (a) of this section; but only when the tax was paid by the transient guest directly to the Tax Administrator, or when the transient guest having paid the tax to the operator, established to the satisfaction of the Tax Administrator that the transient guest has been unable to obtain a refund from the operator who collected the tax.
(d) No refund shall be paid under the provisions of this section unless the claimant established his or her right thereto by written records showing entitlement thereto and the refund exceeds $1.
(Ord. 98-35, passed 9-15-1998; Am. Ord. 2018- 10, passed 3-26-2018)