The Director of Finance 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 Director of Finance or his agent, he shall refund the tax to the transient guest. Applications shall be filed with the Director of Finance, on the form prescribed by him, within ninety days from the date it is ascertained that the assessment or payment was illegal or erroneous. However, in any event, an application for refund shall be filed with the Director of Finance within four years from the date of the illegal or erroneous payment of the tax. On filing of the application, the Director shall determine the amount of refund due and certify the amount. The Director shall draw a warrant for such certified amount to the person claiming such refund. The Director shall make such payment from a tax refund fund as established by ordinance.
(Ord. 90-67. Passed 6-19-90.)