A. Operator Grounds. An operator who has remitted a transient lodging tax to the City may obtain a refund of all or a part of such remittance in the following circumstances:
1. The tax was collected from a person who was not a transient.
2. The amount of tax collected from a transient exceeds the amount due.
3. The amount of tax remitted by the operator exceeds the amount due.
4. The City lacked the authority to impose the tax.
B. Transient Grounds. A transient who has remitted a transient lodging tax directly to the City, rather than indirectly by means of payment to an operator, may obtain a refund of all or a part of such remittance in the following circumstances:
1. The tax was collected from a person who was not a transient.
2. The amount of tax remitted by the transient exceeds the amount due.
3. The City lacked the authority to impose the tax.
C. Procedure. Each person desiring a refund must file a refund claim with the Department of Finance and Management Services within three years of the date of remittance of the transient lodging tax. The refund claim shall indicate the basis for the refund and shall be signed under penalty of perjury. Refund claim forms shall be prescribed by, and may be obtained from, the Department of Finance and Management Services. No refund shall be paid unless the claimant produces written records demonstrating entitlement to the refund. The Department of Finance and Management Services shall refund any tax improperly paid by any person directly to such person.
(Ord. MC-1625, 2-21-24; Ord. MC-1484, 4-18-18)