a. Whenever the amount of any tax or penalty has been overpaid, paid more than once or has been erroneously or illegally collected or erroneously received by the City under this Chapter, the overpayment may be refunded provided a claim in writing under penalty of perjury stating the specific grounds upon which the claim is founded is filed with the Tax Administrator within three (3) years of the date of payment. The claim shall be on forms available from the Tax Administrator.

b. An 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 in a manner prescribed by the Tax Administrator within three (3) years of the date of payment. The claim shall be on forms available from the Tax Administrator.

c. A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in paragraph a. of this section, but only when the transient having paid the tax to the operator establishes to the satisfaction of the Tax Administrator that the transient has been unable to obtain a refund from the operator who collected the tax.

d. An operator who has remitted an amount in excess of the amount required to be paid by this Chapter may receive a credit to the extent of the excess. If the excess is discovered as a result of an audit by the City, no claim needs to be filed by the operator. Such credit, if approved by the Tax Administrator, shall be applied to any deficiency found or any further tax payments due under the rules prescribed by the Tax Administrator.

e. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. (Ord. #4, S12; Ord. #85-98, S12)