The City shall refund to vendors the amount of taxes paid illegally or erroneously or paid on any illegal or erroneous assessment. Refunds will only be made by the City to transient guests if the transient guest has paid the Hotel Lodging Excise Tax directly to the office of the Treasurer or is unable to obtain any applicable and appropriate refund directly from the vendor. Applications shall be filed with the Tax Administrator, on the form prescribed by the Treasurer within 90 days from the date the tax is paid. On filing of such application the Tax Administrator shall determine the amount of refund due and certify such amount to the Treasurer. In lieu of direct repayment, a vendor may opt to receive the refund as a credit toward future payments of the tax imposed herein in the sole discretion of the vendor and such election shall be communicated to the Treasurer at the time of filing the application for refund.
(Ord. 10-3. Passed 3-15-10.)