The City shall refund to a vendor the amount of tax erroneously paid where the vendor has not been reimbursed from the transient guest. When such erroneous payment or tax assessment was not paid to a vendor, but was paid by the transient guest directly to the City Treasurer or its agent, it shall be refunded to the transient guest. Applications for refund shall be filed with Director of Finance, on the form so prescribed, within ninety (90) days from the date it is ascertained that the assessment or payment was erroneous; provided, however, that in any event such applications for refund must be filed with the Director of Finance within four (4) years from the date of the erroneous payment of the tax. On filing of such application, the Director of Finance shall determine the amount of refund due to certify such amount.
(Ord. 38-2007. Passed 3-20-07.)