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Whenever the amount of any tax imposed under section 3.784 has been paid more than once or has been erroneously or illegally collected or received by the tax administrator, it may be refunded, provided a verified claim in writing therefor, stating the specific reason upon which the claim is founded, is filed with the tax administrator within three years from the date of payment. The claim shall be made on forms provided by the tax administrator. If the tax administrator approves the claim, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the operator from whom it was collected or by whom paid, and the balance may be refunded to the operator, or the operator’s administrators, executors or assignees. All refunds shall be charged to the fund receiving room tax revenues.

(Section 3.794 added by Ordinance No. 17282, enacted March 24, 1975; and amended by Ordinance No. 19651, enacted November 20, 1989.)