Sec. 3-14.26. Overpayment by operators: Credit.
   An operator may deduct from subsequent taxes the amount overpaid or erroneously or unlawfully collected or received from a person who was not a transient when the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
(§ 33, Ord. 26)