SEC. 13-43.  TRANSIENT'S CLAIM FOR REFUND.
   If the tax was paid directly by the transient to the tax collector or if the transient has paid the tax to the operator and established to the tax collector's satisfaction that the transient has been unable to obtain a refund from the operator, the transient may apply for a refund from the tax collector by filing a claim in accordance with the procedure set forth in section 13-38.
(`64 Code, Sec. 29-33)  (Ord. No. 2469)