Article 7 — Refunds

11271 - Filing of 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 County under this Division, the operator so paying may have such amount applied to subsequent taxes due or it may be refunded as provided in this Article if, within three years after the date of payment, the operator files with the tax collector in writing a claim therefor. In such claim the operator shall state, under penalty of perjury, the specific grounds and specific facts upon which the claim is founded. The claims shall be on forms furnished by the tax collector.

11272 - Credit to operator.

An operator may take as credit against subsequent taxes 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 collector that the person from whom the tax was collected was not a transient and that the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.

11273 - Refund to operator.

When an operator establishes a right to a credit as provided in this Article and also shows to the satisfaction of the tax collector either that he no longer is operating a hotel in the unincorporated area of the County or will cease such operation before the credit can be applied, and files a proper claim therefor, in lieu of such credit the County shall refund to such operator the amount overpaid, paid more than once or erroneously or illegally collected or received.

11274 - Refund to guest.

A transient or other guest of a hotel may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the County by filing a claim in the manner provided in Section 11271, if the tax was paid by the transient or other guest directly to the tax collector, or if the transient or other guest has paid the tax to the operator, and establishes to the satisfaction of the tax collector that the transient or other guest has been unable to obtain a refund from the operator who collected the tax.

11275 - Written records.

A refund shall not be paid pursuant to this Article unless the claimant establishes his right thereto by written records showing that he is entitled thereto.