The text
(a)
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 chapter, it 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 tax administrator within six months of the date of payment. The claim shall be on forms furnished by the tax administrator.
(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 tax administrator that the person from whom the tax has been collected was not a guest, transient and/or visitor; 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 guest, transient and/or visitor or credited to the rent subsequently payable by the guest, transient and/or visitor to the operator.
(c)
A guest, transient and/or visitor 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 subsection (a) of this section, but only when the tax was paid by the guest, transient and/or visitor directly to the tax administrator, or when the guest, transient and/or visitor, having paid the tax to the operator, establishes to the satisfaction of the tax administrator that the guest, transient and/or visitor has been unable to obtain a refund from the operator who collected the tax and that the operator has already paid the amount of the subject tax to the city.
(d)
No refund shall be paid under the provisions of this section unless the claimant establishes his or her right thereto by written records showing entitlement thereto.
(Ord. 591 §1(part), 2005).