(A) Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once, or has been erroneously collected or received by the city under this subchapter, it may be refunded as provided in division (B) below, provided a claim in writing, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the City Administrator within one year of the date of payment. The claim shall be on forms furnished by the City Administrator.
(B) The City Administrator shall have 20 calendar days from the date of receipt of a claim to review the claim and make a determination in writing as to the validity of the claim. The City Administrator shall notify the claimant in writing of the City Administrator's determination. Such notice shall be mailed to the address provided by claimant on the claim form. In the event a claim is determined by the City Administrator to be a valid claim, in a manner prescribed by the City Administrator a seller may claim a refund, or take as credit against taxes collected and remitted, the amount overpaid, paid more than once or erroneously collected or received. The claimant shall notify the City Administrator of claimant's choice no later than 15 days following the date City Administrator mailed the determination. In the event claimant has not notified the City Administrator of claimant's choice within the 15-day period and the seller is still in business, a credit will be granted against claimant's tax liability for the next reporting period. If the seller is no longer in business, a refund check will be mailed to the seller at the address provided in the claim form.
(C) No refund shall be paid under the provisions of this section unless the claimant established the right to a refund by written records showing entitlement to such refund and the City Administrator has acknowledged the validity of the claim.
(Ord. 268, passed 9-4-2014)