(a) Whenever the amount of any tax, interest, or penalty has been overpaid, or paid more than once, or erroneously or illegally collected or received by the County pursuant to the provisions of this chapter, such amount may be refunded as provided in subsections (b)and (c)of this section provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Treasurer-Tax Collector within three (3) years after the date of payment. The claim shall be on forms furnished by the Treasurer-Tax Collector.
(b) An operator 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 in a manner prescribed by the Treasurer-Tax Collector that the person from whom the tax has been collected was not a transient; provided, however, neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
(c) A transient may obtain a refund of taxes overpaid, paid more than once, or erroneously or illegally collected or received by the County by filing a claim in the manner provided in subsection (a)of this section but only when the tax was paid by the transient directly to the Treasurer-Tax Collector, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the Treasurer-Tax Collector that the transient has been unable to obtain a refund from the operator who collected the tax.
(d) No refund shall be paid pursuant to the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. (§ 12, Ord. 525)