The Fiscal Officer shall refund to vendors the amount of taxes paid illegally or erroneously or paid on any illegal or erroneous assessment where the vendor has not reimbursed itself from the transient guest. When such illegal or erroneous payment or assessment was not paid to a vendor but was paid by the transient guest directly to the Fiscal Officer, the Fiscal Officer shall refund to the transient guest. Applications shall be filed with the Fiscal Officer on the form prescribed by the Fiscal Officer, within ninety days from the date it is ascertained that the assessment or payment was illegal or erroneous. However, in any event such application for refund must be filed with the Fiscal Officer within four years from the date of the illegal or erroneous payment of the tax. On filing of such application the Fiscal Officer shall determine the amount of refund due and draw a warrant for such amount to the person claiming such refund. The Fiscal Officer shall make such payments from a Tax Refund Account, which is hereby established.
(Ord. 2019-42. Passed 1-27-20.)