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(1) A construction excise tax may be refunded to a person that:

(a) Establishes that the tax was paid for improvements that were otherwise eligible for an exemption under section 3.734 of this code; or

(b) Establishes that construction of the improvements was not commenced and the associated building permit has been cancelled by the city; or

(c) Establishes that the tax had been erroneously collected.

(2) A request for a refund shall be made within three years from the date of payment of the construction excise tax on forms provided by the city manager. Denial of a request for a refund may be appealed as provided for in section 3.744 of this code.

(Section 3.736 added by Ordinance No. 20609, enacted April 8, 2019, effective May 11, 2019.)