(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)