(A) BUYER. An application for tax refund may be filed by any guest where:
(1) The guest believes the sale to be accepted or exempt from taxation; and
(2) The guest has paid the sales tax levied by the City at the time of the sale; and
(3) The guest files the application with the City within one (1) year of the date of the sale on a form prescribed by the City or by written notice containing the names of the seller and the guest, the date of the transaction, the price, the amount of tax paid, and a brief statement of the claim of exemption.
(B) SELLER. If a collector has remitted hotel-motel tax in excess of what is due to the City, the collector may apply to the City for a refund within one (1) year of the date the overpayment was made. The City shall audit the collector's account and may request any additional information the City requires to determine that a refund is due. If the City determines that a refund is due, the collector may take a credit on the next sales tax report, or the City shall pay the refund of the tax paid with interest at three and one-half percent (3.5%) per annum beginning thirty (30) days from the date of payment of the tax to the City. A claim for refund not filed within one (1) year of the date the tax was remitted to the City is forever barred. A collector may claim a refund only where the collector has filed a timely hotel-motel tax return and therewith remitted the taxes due under that return.
(C) The City Clerk shall prepare applications for refunds for exempt sales which shall be available at City Hall. A seller shall provide a guest with an application for refund where the guest has paid the tax and desires to request a refund from the City because the guest believes the sale is exempt, but was not provided an exemption at point of room rental.
(Ord. No. 2003-05, passed 5-6-03)