(a) Whenever the amount of tax, interest or penalty has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in divisions (b) and (c) hereof, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Superintendent of Taxation within three years of the date of payment. The claim shall be on forms furnished by the Superintendent.
(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 Superintendent of Taxation, that the person from whom the tax has been collected was not a transient guest, provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient guest or credited to rent subsequently payable by the transient guest to the operator.
(c) A transient guest may obtain a refund of taxes overpaid, paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in division (a) hereof, but only when the tax was paid by the transient guest directly to the Superintendent of Taxation, or when the transient guest, having paid the tax to the operator, establishes to the satisfaction of the Superintendent that the transient guest has been unable to obtain a refund from the operator who collected the tax.
(Ord. O91-63, passed 7-16-1991)