Sec. 12-19. - Refunds.

(a)

If a tax, interest or penalty imposed by this article has been overpaid or paid more than once or has been erroneously or illegally collected or received by the county, a refund may be sought by filing a claim according to the procedure established in Sonoma County Code Chapter 2, Art. XXV.

(1)

In accordance with Government Code Section 911.2, a person has one (1) year from the date of the transient occupancy tax overpayment to file a claim for refund.

(b)

No claim for refund of a tax may be filed by an operator unless it is established in the claim that the amount of the tax so collected has either been refunded to the person or entity that actually paid the tax, or has been credited to rent subsequently payable by such person or entity to the operator.

(Ord. No. 6391, § II, 10-4-2022; Ord. No. 5823, § 2, 1-6-2009.)