(A) Whenever the amount of any tax, interest or penally has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this section, it may be refunded, as provided in divisions (B) and (C) below; provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the City Auditor within three years of the date of payment. The claim shall be on forms furnished by the City Auditor.
(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 City Auditor 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. No refund shall be paid under the provisions of this section unless the claimant establishes his or her right thereto by written records showing entitlement thereto.
(Ord. 47-21, passed 6-28-2021)