If a distributor has remitted tobacco products tax in excess of what is due to the City, the distributor may apply to the City for a refund within one year of the date the overpayment was made. The City shall audit the distributor'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 distributor may take a credit on the next tobacco products tax report, or the City shall pay the refund of the tax paid with interest at 3.5% per annum beginning 30 days from the date of the application for refund, with all documentation and information necessary to determine a refund is due, is received. A claim for refund not filed within one year of the date the tax was remitted to the City is forever barred. A distributor may claim a refund only where the distributor has filed a timely tobacco products tax return and therewith remitted the tobacco products taxes due under that return.
(Ord. 2021-02, passed 3-30-21)