§ 3.20.180. Refunds.

(A)

Lodging tax collector's refunds. 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 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 claim is approved by the Tax Administrator, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the lodging tax collector from whom it was collected, or by whom paid; and the balance may be refunded to such lodging tax collector, her or his administrators, executors, or assignees.

(B)

Occupant refunds. Whenever the tax required by this chapter has been collected by the lodging tax collector and deposited by the lodging tax collector with the Tax Administrator, and it is later determined that the tax was erroneously or illegally collected or received by the Tax Administrator, it may be refunded by the Tax Administrator to the occupant; provided a verified claim in writing therefor, stating the specific reason on which the claim is founded, is filed with the Tax Administrator within three years from the date of payment.

(C)

Refunds by transient lodging collector to occupant. If the tax has been collected by the lodging tax collector and it is later determined that an occupant occupied the lodging facility for a period exceeding 30 days without interruption, the lodging tax collector shall refund the tax to the occupant. The lodging tax collector shall account for the collection and refund to the Tax Administrator. If the lodging tax collector has remitted the tax prior to the refund or credit to the occupant, the lodging tax collector shall be entitled to a corresponding refund from the City.

(Ord. No. O2019-001, § 1 (Exh. A), 3-19-2019)