A. Procedure. The Clerk shall refund or credit any tax erroneously, illegally or unconstitutionally collected if written application to the Clerk for such refund shall be made within two (2) years 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 Clerk. Whenever a refund is made, the reasons therefor shall be stated in writing. Such application may also be made by the person who has collected and paid such tax to the Clerk, providing that the application is made within two (2) years of the payment of the occupant to the operator, but no refund of money shall be made to the operator until he has repaid to the occupant the amount for which the application for refund is made. The Clerk, in lieu of any refund required to be made, may allow credit thereof on payment due from the applicant.
B. Determination and hearing. Upon application for a refund, the Clerk may receive evidence with respect thereto, and make such investigation as he/she deems necessary. After making a determination as to the refund, the Clerk shall give notice thereof to the applicant. Such determination shall be final unless the applicant, within ninety (90) days after such notice, shall apply in writing to the Purcell City Council or its designee for a hearing. After such hearing, the Purcell City Council or its designee shall give written notice of its decision to the applicant.
HISTORY
Added by Ord. 20-03 on 10/5/2020