The City Treasurer shall refund to vendors the amount of taxes paid illegally or erroneously or paid on any illegal or erroneous assessment where the vendor has not reimbursed himself from the transient guest. When such illegal or erroneous payment or assessment was not paid to a vendor but was paid by the transient guest directly to the Treasurer or his agent, he shall refund the same to the transient guest. Applications shall be filed with the City Auditor, on the form prescribed by him, within ninety days from the date it is ascertained that the assessment or payment was illegal or erroneous; provided, however, that in any event such application for refund must be filed with the Auditor within four years from the date of the illegal or erroneous payment of the tax. On filing of such application, the Auditor shall determine the amount of the refund due and certify such amount to the Treasurer. The Auditor shall draw a warrant for such certified amount on the Treasurer to the person claiming such refund. The Treasurer shall make such payments from a tax refund as established by ordinance.
(Ord. 36 (70-71). Passed 11-5-70.)