(A)   Any taxpayer (pursuant to this subchapter) who truly believes that he has made or permitted an overpayment of his or her liability for any restaurant tax required by this subchapter may apply for refund of said overpayment provided that he or she files an amended return, verified under oath and setting forth in detail the full explanation of the reason of the said claimed overpayment of his or her liability, within one (1) year of the date of said overpayment is made or the date he or she said restaurant tax payment was due, whichever occurs first.
   (B)   If a refund has been properly claimed according to the provisions of division (A) above, then the City Director of Finance, with the Tax Administrator’s written approval shall have the authority to honor and refund any such overpayment actually made above actual liability upon the restaurant tax required under this subchapter which he or she determines within his or her sole discretion was made through honest mistake or inadvertence.
   (C)   In no event shall any refund be made for any payment upon any restaurant tax unless the refund claim is submitted and filed in strict compliance with the foregoing provisions of this section upon such refund claim forms or amended return forms as hereafter shall be promulgated by the City Tax Administrator from time to time.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2016- 024, passed 12-22-16)