Where any permit fee or special deposit has been paid more than once, or illegally, erroneously or wrongfully paid or collected, ninety percent (90%) of such permit fee and one hundred percent (100%) of such special deposit may be refunded by the city where a claim therefor, made on a form furnished by the city accountant, duly verified by the person paying such fee or special deposit, his attorney, duly authorized agent or guardian, or his executor or administrator, shall have been filed with the city accountant within thirty (30) days after the expiration of said permit, setting forth the name and address of the claimant, the amount and date of the payment sought to be refunded, and the reason or ground upon which the claim for refund is based, and said claim has been approved by the engineer. (Prior code § 76200)