A written claim for refund of taxes illegally or erroneously paid may be filed in writing with the Fiscal Officer by a vendor not later than four years from the date of such payment. Such claim must show that the tax was remitted to the Fiscal Officer and that if it was collected from a consumer, the claimant has either been reimbursed himself or herself from the consumer or will hold such refund in trust for the benefit of the consumer.
The Fiscal Officer shall promptly determine the amount of the refund due and whether an unpaid liability for tax against the claimant for the payment of tax currently exists, in which case, such refund, if allowed, plus interest, or to the extent allowed, shall be applied against such current liability to the full extent of the later. The Fiscal Officer shall certify the excess amount of refund allowed or the full amount, as the case may be, to the Municipality. The Fiscal Officer shall pay such amount from any monies to the credit of the appropriate hotel lodging excise tax account from the Municipality General Fund.
If, however, the Fiscal Officer’s decision on a claim for refund is to award less than the full amount claimed, the Fiscal Officer’s decision shall be treated in the same manner as an assessment under Section 175.09 and the aggrieved claimant and the Municipality shall have all the rights, remedies and duties as set forth in said Section 175.09 as upon an assessment; but the Fiscal Officer shall withhold his certification until the merits of the claim have been fully adjudicated. (Ord. 06-11. Passed 3-28-11.)