a. Filing Claim.Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this Article, it may be refunded as provided in subsections (b) and (c) of this Section, provided a claim in writing is filed in accordance with Section 1.8.2 (3350 ; 03/2005).

b. Refund to service supplier.A service supplier may claim a refund or take as credit against taxes collected and remitted an amount overpaid, paid more than once or erroneously or illegally collected or received.

c. Refund to service user.Any service user 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 service user having paid the tax to the service supplier establishes to the satisfaction of the tax administrator that the service user has been unable to obtain a refund from the service supplier who collected the tax.

d. Proof required.No refund shall be paid under the provisions of this Section unless the claimant establishes his right thereto by written records showing entitlement thereto.