2667.4. - REFUNDS.

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 Part it may be refunded as provided in the following subsections 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 one year of the date of payment. The claim shall be on forms furnished by the Tax Administrator.

(Ord. No. 2392, § 1, 11-8-22)

An operator may claim a refund or take as credit against taxes remitted the amount overpaid, paid more than once or erroneously.

(Ord. No. 2392, § 1, 11-8-22)

No refund shall be paid under the provisions of this Part unless the claimant establishes their right thereto by written records showing entitlement thereto.

(Ord. No. 2392, § 1, 11-8-22)