A. In the manner provided in this section, the city clerk shall refund or credit any tax erroneously, illegally or unconstitutionally collected if written application to the city clerk for such refund shall be made within one year from the date of payment thereof. For like causes, and in the same period, a refund may be so made upon the initiative and the order of the city clerk. Whenever a refund is made, the reasons therefor shall be stated in writing. Such application may be made by the person upon whom such tax was imposed and who has actually paid the tax. Such application may also be made by the person who has collected and paid such tax to the city, provided that the application is made within one year of the payment by the occupant to the operator; but no refund of money shall be made to the operator until he/she shall first establish to the satisfaction of the city clerk, under such regulations as the city clerk may prescribe, that he/she has repaid to the occupant the amount for which the application for refund is made. The city clerk, in lieu of any refund required to be made, may allow credit therefor on payments due from the applicant.
B. An application for a refund or credit made, as herein provided, shall be deemed an application for a revision of any tax, penalty or interest complained of, and the city clerk may receive evidence with respect thereto. After making his/her determination, the city clerk shall give notice thereof to the applicant. Such determination shall be final unless the applicant, within ten (10) days after such notice of determination, shall apply in writing to the city council for a hearing. After such hearing, the city council shall give written notice of its determination to the applicant.
C. A person shall not be entitled to revision, refund or credit of a tax under this section if he/she has had a hearing or an opportunity for a hearing as provided in this chapter and has failed to avail himself/herself of the remedies therein provided. (Ord. 722, 2-1-2012)