An application for refund of tax monies paid in error or by mistake shall be made within three years after the date of payment for which the refund is claimed. If the Town Clerk determines that, within three years of the due date, a vendor overpaid the occupation tax due under this subchapter, the Clerk shall process a refund or allow a credit against a future remittance from the same taxpayer. If, at any time, the Town Clerk determines the amount paid is less than the amount due under this subchapter, the difference together with interest at the rate of 1.5%, assessed from the date such amount was first due, shall be paid by the vendor within ten days after receiving written notice and demand from the Town Clerk. The Town Clerk may extend that time for good cause.
(Ord. 09-2017, passed 7-26-2017)