If any person believes he/she has made payment of any lodger's tax in excess of that for which he/she was liable, he/she may claim a refund thereof by directing to the city clerk, no later than ninety days from the date of payment was made, a written claim for refund. Every claim for refund shall state the nature of the person's complaint and the affirmative relief requested. The city clerk shall allow the claim in whole, in part, or may deny it. Refunds of tax and interest erroneously paid and amounting to one hundred dollars or more may be made only with the approval of the governing body. (Ord. 461 (part), 2005)