(A) Operators refunds. Whenever the amount of any tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or received by the City Recorder under this subchapter, it may be refunded, provided a verified claim in writing therefor, stating the specific reason upon which the claim is founded, is filed with the City Recorder within three years from the date of payment. The claim shall be made on forms provided by the City Recorder. If the claim is approved by the City Recorder, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the operator from whom it was collected or by whom paid and the balance may be refunded to such operator, his or her administrators, executors or assignees. All refunds shall be charged to the Transient Room Tax Account set forth in § 35.30(A).
(B) Transient refunds. Whenever the tax required by this subchapter has been collected by the operator, and deposited by the operator with the City Recorder, and it is later determined that the tax was erroneously or illegally collected or received by the City Recorder, it may be refunded by him or her to the transient, provided a verified claim in writing therefor, stating the specific reason on which the claim is founded, is filed with said City Recorder within three years from the date of payment All refunds shall be charged to the Transient Room Tax Fund set forth in § 35.30(A).
(Ord. 378, passed 10-10-1994)