A. Refunds Not Assignable: The right of any person to a refund under this chapter shall not be assignable and such application for refund must be made by the same person who purchased the goods and paid the tax thereon as shown in the invoice of the sale thereof except in subsection H of this section.
B. Burden Of Proof Of Exemption: The burden of proving that sales, services and commodities, on which tax refunds are claimed, are exempt from taxation under section 3-2-7 of this chapter or were not at retail, shall be on the one making such claim under such reasonable requirements of proof as the town manager may prescribe.
C. Disputed Tax: Should a dispute arise between the purchaser and seller as to whether or not any sale, service, or commodity is exempt from taxation under this chapter, nevertheless, the seller shall collect and the purchaser shall pay the tax and the seller shall issue to the purchaser a receipt of certificate, on forms prescribed by the town manager showing the names of the seller and purchaser, the items purchased, the date, price, amount of tax paid, and a brief statement of the claim of exemption.
D. Refund To Be Allowed If Exempt: A refund shall be made, or a credit allowed, for the tax so paid under dispute by any purchaser who has an exemption as in this chapter provided. Such refund shall be made by the town manager after compliance with the following conditions precedent: Applications for refund must be made within sixty (60) days after the purchase of the goods whereon an exemption is claimed; and must be supported by the affidavit of the purchaser accompanied by the original paid invoice or sales receipt and certificate issued by the seller; and be made upon such forms as shall be prescribed and furnished by the town manager which forms shall contain such information as said town manager shall prescribe.
E. Refund Disallowed: Upon receipt of such application, the town manager shall examine same with all due speed and shall give notice to the applicant by order in writing of his decision thereon. Aggrieved applicants, within twenty (20) days after such decision is mailed to them, may petition the town manager for a hearing on the claim in the manner provided in section 3-2-15 of this chapter and may appeal to the district courts in the manner provided herein.
F. Refund Payment: If the town manager discovers from the examination of a return within the time periods provided for the filing of refunds, or upon claim duly filed by the taxpayer, or upon final judgment of a court, that the tax, penalty, or interest paid by any taxpayer is in excess of the amount due or has been illegally or erroneously collected, then the town manager shall rule in favor of the taxpayer for refund of such illegally collected tax, penalty, or interest, regardless of whether or not such sum was paid under protest. The town manager shall issue a warrant for the payment to the taxpayer, out of the appropriate town fund; provided therefor; that the town manager shall keep in his files a duplicate of said voucher and also a statement which shall set forth the reason why such refund shall have been ordered.
G. Refund To Offset Previous Tax Due: Whenever it is established that any taxpayer has, for any period open under the statutes overpaid a tax imposed by this chapter, and that there is an unpaid balance of tax and interest accrued according to the records of the town manager, owing by the taxpayer for any other period, so much of the overpayment of tax plus interest allowable thereon as does not exceed amount of such unpaid balance, shall be credited thereto and any excess of the overpayment shall be refunded.
H. Special Refund: The foregoing notwithstanding, however, applications for refunds submitted by the United States government, the state of Colorado, its departments or institutions, and the political subdivisions thereof, including the town of Winter Park shall be submitted within eighteen (18) months after purchase of the tangible personal property purchased by any person, firm or corporation furnishing work and materials under contract, with the above governmental units on any of their properties located within the corporate limits of the town of Winter Park provided, however, that the refund to the said above governmental units of all sales and lodging taxes received by the town of Winter Park in the manner aforesaid shall not exceed ninety six percent (96%) of said receipts.
I. False Or Fraudulent Refund Claim: Any applicant for refund under the provisions of this section, or any other person who shall make any false statement in connection with an application for a refund of any taxes shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punishable as provided herein.
J. Action To Recover Fraudulent Claims: If any person be convicted under the provisions of this section, such convictions shall be "prima facie" evidence that all refunds received by such person during the current year were obtained unlawfully and the town manager is hereby empowered and directed to bring appropriate action for recovery of such refunds.
K. Credit For Sales Or Lodging Tax Previously Paid To Another Municipality: The sales tax shall not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales or lodging tax lawfully imposed on the purchaser or user by another statutory or home rule municipality equal to or in excess of five percent (5%). A credit shall be granted against the town's sales tax with respect to such transaction equal in amount to the lawfully imposed local sales or lodging tax previously paid by the purchaser or user to the previous statutory or home rule municipality. The amount of credit shall not exceed five percent (5%).
L. Refunds; Limitations Of Actions: An application for refund of a sales or lodging tax paid under dispute by a purchaser or user who claims an exemption under this chapter shall be made within sixty (60) days after the purchase, storage, use or consumption of the goods or services for which the exemption is claimed. An application for refund of tax monies paid in error or by mistake shall be made within three (3) years. (Ord. 225, Series of 1994)