The Tax Commissioner shall refund to vendors the amount of taxes paid illegally or erroneously or paid on any illegal or erroneous assessment where the vendor has not reimbursed himself from the transient guest. When such illegal or erroneous payment or assessment was not paid to a vendor but was paid by the transient guest directly to the Tax Commissioner or his agent, he shall refund to the transient guest. Applications shall be filed with the Tax Commissioner on the form prescribed by him, within ninety days from the date it is ascertained that the assessment of payment was illegal or erroneous; provided, however, that in any event such application for refund must be filed with the Tax Commissioner within four years from the date of the illegal or erroneous payment of the tax. On the filing of such application, the Tax Commissioner shall determine the amount of refund due and certify such amount to the Tax Commissioner. The Tax Commissioner shall draw a warrant for such certified amount on the Finance Director to the person claiming such refund. The Finance Director shall make such payments from a tax refund fund as established by ordinance.
(Ord. 982. Passed 11-11-74.)