A written claim for refund of taxes illegally or erroneously paid (or paid on an illegal or erroneous assessment where the vendor has not reimbursed himself from the consumer) may be filed in writing with the Auditor by a vendor within ninety (90) days from the date the claimant ascertains that the payment was illegal or erroneous, but not later than four (4) years from the date of such payment.
Such claim must show that the tax was remitted to the City and that if it was collected from a consumer, the claimant has either reimbursed himself from the consumer or will hold such refund in trust for the benefit of the consumer.
The Auditor shall promptly determine the amount of the refund due, and whether an unpaid liability for tax against the claimant for the payment of tax currently exists, in which case, such refund, if allowed, plus interest, or to the extent allowed, shall be applied against such current liability to the full extent of the latter. The Auditor shall certify the excess amount of refund allowed or the full amount, as the case may be, to the City Auditor who shall draw his warrant for such certified amount in favor of the claimant. The City Auditor shall pay such amount from any monies to the credit of the Motel/Hotel Excise Tax Account of the City of Portsmouth's General Revenue Fund.
If, however, the Auditor's decision on a claim for refund is to award less than the full amount claimed, his decision shall be treated in the same manner as an assessment under Section 183.07 and the aggrieved claimant and the City shall have all the rights, remedies and duties as set forth in Section 183.07 as upon an assessment; but the Auditor shall withhold his certification until the merits of the claim have been finally adjudicated.
(Ord. 1999-27. Passed 3-22-99.)