A.No refund shall be made of any tax collected pursuant to this Article, except as provided in this section.

B.No refund of any tax collected pursuant to this Article shall be made because of the discontinuation, dissolution, or other termination of a cannabis business.

C.Any person entitled to a refund of sums paid under this Article may elect to have such refund applied as a credit against future obligations under this Article.

D.Whenever any tax, fee, penalty, or interest under this Article has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the City, such amount shall be refunded to the person who paid the tax upon a written claim for refund filed with the City Manager within one year of payment of the sum to be refunded.

E.The City Manager may examine and audit all the books and business records of the claimant to determine eligibility to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of the claimant’s books and business records.

F.A sum erroneously paid under this Article due to an error of the City shall be refunded to the claimant in full upon a timely claim. If an error is attributable to the claimant, the City may retain an amount established by resolution of the City Council to recover the City’s cost to process the claim and refund the balance. (Ord. 3657 § 1, 2022)