If, in payment of taxes legally imposed, a remittance by a taxpayer through error or otherwise exceeds the amount due, and the city, on audit of the account in question, is satisfied that this is the case, the city shall refund the excess to the taxpayer. The city shall not pay interest on any refunds made under this section. A claim for refund under this section must be made within one year after the due date of the tax or be forever barred. In the case of a buyer of raw seafood products who has assumed the tax, the city shall not refund the overpayment but shall apply the overpayment to credit on account, unless the payment was the final remittance of the buyer. In no event shall a refund be made to the person collecting the tax unless the person provides a method for paying the refund to the taxpayer. In the event the taxpayer's claim for an overpayment refund is denied, the taxpayer may appeal the decision in the manner set forth in § 6.10.310.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)