(A) Any taxpayer who believes that he has made or permitted an overpayment of his or her liability for any restaurant tax required by this chapter may apply for a refund of said overpayment provided that he or she files an amended return, verified under oath and setting forth in detail the full explanation of the reason of the said claimed overpayment, within one year of the date of said overpayment is made or the date he or she said restaurant tax payment was due, whichever occurs first.
(B) If a refund has been properly claimed according to the provisions hereof, the City Director of Finance shall have the authority to honor and refund any such overpayment actually made above actual liability upon the restaurant tax required under this chapter which he or she determines within his or her discretion was made through honest mistake or inadvertence without interest thereon.
(C) In no event shall any refund be made for any payment upon any restaurant tax unless the refund claim is submitted and filed in strict compliance with the foregoing provisions of this section.
(Ord. 2015-27, passed 12-7-15)