§ 4.52.060. Credits and Refunds.

A.

Any tax under this Chapter that has been paid more than once or has been erroneously or illegally collected or received by the City shall be refunded as determined by the Tax Administrator.

B.

Any tax under this Chapter that has been returned to the Distributor within six (6) months of the initial Distribution and for which the entire purchase price has been refunded in cash or credit shall be refunded as determined by the Tax Administrator.

C.

Claims must be filed with the Tax Administrator and determined in accordance with the rules and regulations to be established by the Tax Administrator within one year from the date of payment of the tax to the City. No refund shall be paid under this Section unless claimant establishes entitlement thereto by written documentation.

(Res. No. 86161, § 3, 5-3-2016)