a. Claim Required.Whenever the amount of any tax, interest or penalty has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the City under this Article, the amount may be refunded as provided in subsections (b) and (c) of this section; provided, that a claim in writing is filed in accordance with Section 1-8.2 stating under penalty of perjury the specific grounds upon which the claim is founded and within a period of one year from the date of the claimed overpayment.

b. Claim by Operator.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 Finance Director that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the payor or credited to rent subsequently payable by the payor to the operator.

c. Claim by Payor.A payor may obtain a refund of taxes overpaid, paid more than once, or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subsection (a) of this section, but only when the tax was paid by the payor directly to the City, or when the payor, having paid the tax to the operator, establishes to the satisfaction of the Finance Director that the payor has been unable to obtain a refund from the operator who collected the tax. (Ord. 3659 § 6, 2023; Ord. 3636 § 10, 2021; Ord. 3474 § 2, 2012; Ord. 3350, 2005)