(a) Whenever the amount of any tax, interest or penalty had been overpaid, or paid more than once, or has been erroneously or illegally collected or received by the Village under this chapter, it may be refunded as provided in subsections (b) and (c) hereof, provided a claim in writing thereof, stating, under penalty of perjury, the specific grounds upon which the claim is founded, is filed with the Clerk within three years of the date of payment. The claim shall be on forms furnished by the Clerk.
(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 Clerk 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 to the operator.
(c) A transient guest 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 subsection (a) hereof, but only when the tax was paid by the transient guest directly to the Operator, or when the transient guest, having paid the tax directly to the Clerk, establishes to the satisfaction of the Clerk that the transient guest has been unable to obtain a refund from the operator who collected the tax.
(Ord. 99-108. Passed 12-13-99.)
(Ord. 99-108. Passed 12-13-99.)