(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 the provisions of this article, it may be refunded as provided in divisions (B) and (C), if a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Finance Director within two years of the date of payment of such tax, interest or penalty. Claims for refunds shall be on forms prescribed by the Finance Director.
(B) A hotel operator may claim a refund or take as a 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 who the tax has been collected was not liable for payment of such tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has been refunded to the person from whom the tax was collected.
(C) A person paying the tax may obtain a refund of tax overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim for refund but only when the tax was paid by such person directly to the Finance Director or when such person, having paid the tax to the hotel operator, establishes that such person has been unable to obtain a refund from the hotel operator who collected the tax.
(D) No refund shall be paid unless the claimant establishes his or her right thereto by written records evidencing his or her entitlement thereto.
(Ord. 1334, passed 1-7-02)