The Finance Director 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 or herself 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 on his or her agent, the Director shall refund it to the transient guest. Applications shall be filed with the Director, on a form prescribed by the Director, within ninety days from the date it is ascertained that the assessment or payment was illegal or erroneous. However, such application for refund must, in any event, be filed with the Director within four years from the date of the illegal or erroneous payment of the tax. On the filing of such application, the Director shall determine the amount of refund due. The Director shall draw a warrant for such certified amount to the person claiming such refund. The Director shall make such payments from a tax refund fund as established by ordinance.
(Ord. 89-20. Passed 4-18-89.)