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(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) hereof, provided a claim in writing therefor, stating, under penalty of perjury, the specific grounds upon which the claim is founded, is filed with the Finance Director within three years of the date of payment. The claim shall be on forms furnished by the Finance Director.
(b) An owner or operator may claim a refund or take as a credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in the manner prescribed by the Finance Director that the person from whom the tax has been collected was not the owner of a watercraft or operator of a boat storage rack facility.
(c) No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by evidence showing entitlement thereto.
(Ord. 05-107. Passed 6-27-05.)