A. Procedure: The clerk shall refund or credit any tax erroneously, illegally, or unconstitutionally collected if written application to the clerk for such refund shall be made within ninety (90) days from the date of payment thereof. For like causes and in the same period, a refund may be made upon the initiative and the order of the clerk. Whenever a refund is made, the reasons therefor shall be stated in writing. Such application may be made by the person upon whom such tax was imposed and who has actually paid the tax. Such application may also be made by the person who has collected and paid such tax to the clerk provided that the application is made within ninety (90) days of the payment by the occupant to the operator, but no refund of money shall be made to the operator until he has repaid to the occupant the amount for which the application for refund is made. The clerk, in lieu of any refund required to be made, may allow credit therefor on payments due from the applicant.
B. Determination And Hearing: Upon application for a refund the clerk may receive evidence with respect thereto, and make such investigation as the clerk deems necessary. After making a determination as to the refund, the clerk shall give notice thereof to the applicant. Such determination shall be final unless the applicant, within ninety (90) days after such notice, shall apply in writing to the city council for a hearing. After such hearing, the city council shall give written notice of its decision to the applicant. (Ord. 1700 § 2, 1994)