§ 3.20.350. Refund of excess payment.

A.

A seller who, through a clerical or similar error, pays a tax under this chapter that exceeds the amount actually due may receive a refund of the excess payment upon meeting the conditions set out in this section.

B.

A seller who has made an excess tax payment as set out in subsection A. of this section, shall be given a refund of the excess if the city receives written notice from the seller of the amount claimed as an excess payment accompanied by satisfactory proof of the excess payment in the form required by the finance director. The claim and proof must be received not later than the last day of the third month following the month for which the excess payment was made, without regard to the month during which the payment to the city was actually made.

C.

Upon approval of a refund to a seller, the city may pay the refund to the seller or authorize the seller to take the refund as a credit against future monthly tax payments; provided, the amount taken as a credit in any one month may not exceed twenty percent of the amount otherwise due for the month. No interest may be paid on the excess payment.

D.

In the event the protest is denied, the seller may, within twenty days of the date of mailing of the notice of denial, file an appeal to the city manager. An appeal to the city manager shall be filed with the finance director who shall immediately forward the appeal to the city manager.

E.

A claim for a refund of an excess payment is forever barred if notice and proof of the excess payment are not given within the time required, as set out in subsection B. of this section.

(Ord. 04-10 § 2 (part), 2004).