§ 3.14.150 — Refunds—Overpaid or collected in error

3.14.150 - Refunds—Overpaid or collected in error.

A. Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this chapter, it may be refunded as provided in this section. B. A person required to collect and remit taxes imposed under this chapter may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator that the service user from whom the tax has been collected did not owe the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the service user or credited to charges subsequently payable by the service user to the person required to collect and remit. C. No refund shall be paid under the provisions of this section unless the claimant established his right thereto by written records showing entitlement thereto. D. If the amount of any tax paid is in excess of the maximum amount payable as provided in Sections 3.14.030 through 3.14.060, the Tax Administrator shall refund the amount overpaid to the service user within 60 days after the service user has established his entitlement to such refund, provided that no refunds under this subsection need be made more frequently than quarter-annually.

(Ord. 3720 § 14, 1970)