Sec. 3-14.27. Overpayment by operators: Refunds.
   When an operator establishes a right to a credit as provided in this chapter, shows to the satisfaction of the Tax Collector that he no longer is operating a hotel in the incorporated area of the City or will cease such operation before the credit can be applied, and files a written claim therefor, the City shall refund to such operator the amount overpaid, paid more than once, or erroneously or unlawfully collected or received.
(§ 34, Ord. 26)