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A. Refunds by City to operator. 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 Bureau under this Chapter, 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 Bureau within 3 years
from the date of payment. The claim shall be made on forms provided by the
Bureau. If the claim is approved by the Bureau, 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/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 Bureau, and it is later determined that the tax was
erroneously or illegally collected or received by the Bureau, it may be refunded
by the Bureau to the transient, provided a verified claim in writing therefor,
stating the specific reason on which the claim is founded, is filed with the
Bureau within 3 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 transient. The
operator shall account for such collection and refund to the Bureau. If
the operator has remitted the tax prior to refund or credit to the tenant, he
shall be entitled to a corresponding refund under this
Section.
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