(A) (1) 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 subchapter, it may be refunded as provided in divisions (B) and (C) below of this section, provided a claim in writing therefor, stating, under penalty of perjury, the specific grounds upon which the claim is founded, is filed with the Fiscal Officer within 3 years of the date of payment.
(2) The claim shall be on forms furnished by the Fiscal Officer.
(B) An operator may claim a refund or take as a 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 Fiscal Officer that the person from whom the tax has been collected was not the owner of a watercraft; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has been refunded to the owner of the watercraft.
(C) An owner of a watercraft may obtain a refund of taxes overpaid, or paid more than once, or erroneously or illegally collected or received by the village, by filing a claim in the manner provided in division (A ) above of this section, but only when the tax was paid by the owner of the watercraft directly to the Fiscal Officer, or when the owner of the watercraft, having paid the tax to the operator, establishes to the satisfaction of the Fiscal Officer that the owner of the watercraft 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 establishes his or her right thereto by evidence showing entitlement thereto.
(Ord. 14, 1990, passed 9-10-1990)