111.14 Refunds.
(A) Refunds by city to operator.
(1) Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the City Manager under this chapter, it may be refunded provided a verified claim in writing stating the specific reason(s) upon which the claim is founded, is filed with the City Manager within three years from the date of payment.
(2) The claim shall be made on forms provided by the City Manager.
(3) If the claim is approved by the City Manager, 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 such operator, his or her administrators, executors or assignees.
(B) Refunds by city to transient. Whenever the tax required by this chapter has been collected by the operator and deposited by the operator with the City Manager, and it is later determined that the tax was erroneously or illegally collected or received by the City Manager, it may be refunded by the City Manager to the transient; provided, a verified claim in writing is made that states the specific reason on which the claim is founded, and is filed with the City Manager within three years from the date of payment.
(C) Refunds by operator to tenant. Whenever the tax required by this chapter has been collected by the operator and it is later determined that the tenant occupies the hotel for a period exceeding 30 days without interruption, the operator shall refund to such tenant the tax previously collected by the operator from that tenant as a transient. The operator shall account for such collection and refund to the City Manager. If the operator has remitted the tax prior to refund or credit to the tenant, he or she shall be entitled to a corresponding refund under this section. (Ord. 2013-02, passed 09/9/2013)