2.37.190 Refunds.

   (a)   A business operator who believes that any tax, penalty, or interest has been illegally, erroneously, or mistakenly paid to, collected by, or otherwise received by the city may file a claim for a refund of the amount of tax, penalty, or interest claimed to have been improperly received by the city.

   (b)   The claim must be filed with the tax administrator and signed under penalty of perjury by the business operator. The claim must state:

      (1)   The legal and factual basis for the refund claim;

      (2)   The amount of tax, penalty, or interest allegedly improperly received by the city;

      (3)   The date or dates that the improper payments were made to the city; and

      (4)   The address of the claimant.

   (c)   The claim must be filed with the tax administrator within two (2) years of the date of the allegedly improper payment to the city.

   (d)   The tax administrator shall provide a written decision on the claim within thirty (30) days of the filing of the claim by serving the decision on the claimant either personally or by U.S. mail to the address provided in the claim. Service is effective upon deposit of the response in the U.S. mail.

   (e)   A claimant may challenge the tax administrator’s decision on a refund claim under Section 2.37.160.

   (f)   This section does not apply to:

      (1)   A claim for a refund arising out of a decision of the tax administrator, city manager, or city manager’s designee under Sections 2.37.150, 2.37.160, 2.37.170, or 2.37.190; or

      (2)   A claim that could have been asserted by the claimant, but was not, under Sections 2.37.150, 2.37.160, 2.37.170, or 2.37.180.

(Ord. 5581 § 1 (part), 2022; Ord. 5607 § 7, 2024)