A. Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this chapter it may be refunded as provided in subsections B and C of this section, provided that a claim in writing therefor is presented in accordance with the provisions of Section 3.04.070 within one year of the date of payment.
B. An operator may request a refund for the amount overpaid, paid more than once or erroneously or illegally collected or received, by establishing a right to a refund. In lieu of refunding an overpayment, the assessor-collector may allow the operator a credit of equal value to be applied against taxes to be remitted by the operator in the future. However, neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
C. A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city, but only if it is established that the tax was not owed. If the transient has paid the tax to the operator the transient may obtain a refund of the overpayment only if the transient establishes that he or she has been unable to obtain a refund from the operator who collected the tax.
D. No refund shall be paid under the provisions of this section unless the claimant establishes a right thereto by written records showing entitlement thereto. (Ord. 2010-036 § 5; prior code § 41.04.032)