(a) Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded provided a claim in writing therefor stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Commissioner within three years of the date of payment.
(b) A vendor may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established that the person from whom the tax has been collected was not a transient guest; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient guest or credited to charges subsequently payable by the transient guest to the vendor.
(c) A transient guest may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner previously prescribed, but only when the transient guest having paid the tax to the vendor, establishes to the satisfaction of the Tax Commissioner that the transient guest has been unable to obtain a refund from the vendor who collected the tax.
(d) When the total refund claimed is one dollar ($1.00) or less, such amount shall not be refunded.
(Ord. 106-11. Passed 12-19-05.)