A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or unlawfully collected or received by the City by filing a written claim in the manner provided in Section 3-14.25 of this chapter. The written claim shall set forth facts showing that the transient has paid the tax directly to the Tax Collector or that the transient has paid the tax to the operator and has been unable to obtain a refund from the operator who collected the tax.
(§ 35, Ord. 26, as amended by § 2, Ord. 171)