Whenever any operator who has paid the tax, interest or penalty imposed under this chapter to the Finance Director believes that such payment has been made in error, the operator may make application to the Finance Director on a form proscribed by the Finance Director for a refund. Applications for refunds must be made in writing no later than four (4) years after the payment was made. No interest shall be allowed on any refunds.
(Ord. 97-068. Passed 12-8-97.)