(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 Village of Sheffield under this regulation, it may be refunded as provided in subparagraph (b) and (c) of this section provided a claim in writing therefore, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Clerk-Treasurer within three years of the date of payment. The claim shall be on forms furnished by the Clerk-Treasurer.
(b) A vendor may claim a refund or take 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 a manner prescribed by the Clerk-Treasurer that the person from whom the tax has been collected was not a transient guest, provided, however that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient guest or credited to rent subsequently payable by the transient guest to the vendor.
(c) A transient guest may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the Village by filing a claim in the manner provided in subparagraph (a) of this section, but only when the tax was paid by the transient guest directly to the Clerk-Treasurer, or when the transient guest having paid the tax to the vendor, establishes to the satisfaction of the Clerk-Treasurer that the transient guest has been unable to obtain a refund from the vendor who collected the tax.
(d) No refund shall be paid under the provisions of this section unless the claimant establishes his or her right thereto by written records showing entitlement thereto.
(Ord. 1717. Passed 6-28-99.)