(a) A written claim for refund of taxes erroneously paid or assessed, where the vendor has not reimbursed himself from the consumer, may be filed in writing with the Fiscal Officer within ninety days from the date claimant ascertains that the payment was erroneous, but not later than four years from the date of such payment.
(b) Such claim must show that the tax was remitted to the County.
(c) The Fiscal Officer shall promptly determine the amount of the refund due, adding thereto interest at the rate prescribed pursuant to Section 5703.47 of the Ohio Revised Code, as amended, from the date of the overpayment, to be paid from the General Fund, and if an unpaid liability of tax against the claimant currently exists, such refund, to the extent allowed, shall be applied against such current liability. The Fiscal Officer shall certify the excess amount of refund allowed or the full amount, as the case may be, and shall draw funds in favor of the claimant. The Fiscal Officer shall pay such amount to the credit of the appropriate County Fund.
(d) If the Fiscal Officer's decision on a claim for refund is to award less than the full amount claimed, the decision shall be treated in the same manner as an assessment under Section 703.08 and the claimant and the County shall have all the rights, remedies and duties as set forth in Section 703.08 as upon an assessment; but the Fiscal Officer shall withhold certification until the merits of the claim have been finally adjudicated.
(Ord. 2005-563. Adopted 11-7-05.)