§ 37.81 REFUND OR CREDIT FOR OVERPAYMENT.

   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 subchapter, the operator may request such amount be credited to subsequent taxes, or the amount may be refunded as provided in this subchapter.

('81 Code, § 3.20.250)

§ 37.82 CONDITIONS FOR APPROVAL OF CLAIM.

   Refund or credit in the amount overpaid, paid more than once or erroneously or illegally collected or received shall be approved by the city only when it is established to the satisfaction of the Tax Collector that the person from whom the tax was collected was not a transient and that the amount of the tax so collected has in fact been refunded to the transient or credited to the account of the transient.

('81 Code, § 3.20.260)

§ 37.83 REFUND TO OPERATOR OR TRANSIENT.

   (A)   When an operator shows to the satisfaction of the Tax Collector that he no longer is operating a hotel in the incorporated area of the city or will cease such operation before the credit can be applied and files a proper claim therefor, in lieu of such credit, the Tax Collector shall refund to such operator the amount overpaid, paid more than once or erroneously or illegally collected or received.

('81 Code, § 3.20.270)

   (B)   A transient or other guest of a hotel may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in § 37.81 if the tax was paid by the transient or other guest directly to the Tax Collector or if the transient or other guest has paid the tax to the operator and established to the satisfaction of the Tax Collector that the transient or other guest has been unable to obtain a refund from the operator who collected the tax.

('81 Code, § 3.20.280)

§ 37.84 CONSIDERATION OF EVIDENCE SUPPORTING CLAIM.

   The Tax Collector shall consider all competent evidence in support of any claim for refund.

('81 Code, § 3.20.290)

§ 37.85 TAX DEEMED DEBT.

   (A)   Any tax required to be paid by any transient under the provisions of this subchapter shall be deemed a debt owed by the transient to the city.

   (B)   Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city.

('81 Code, § 3.20.300)