§ 313-21. Refund of Tax.

(a)

An advertising host or responsible party claiming a refund must file a claim with the treasurer on forms provided by the treasurer for that purpose. No refund shall be allowed for any amount paid by any advertising host or responsible party unless the person bore the burden of the amount and did not shift the burden to another person.

(b)

A claimant may file a claim for refund for any amount of tax, interest or penalty paid by the claimant in relation to any reporting period ending within the previous three years from the date of filing a claim, provided such amount was paid through a mistake of fact or an error of law other than an error resulting from the tax, any of its provisions, or its application, being declared invalid or unconstitutional.

(c)

A claim for refund shall be stated by reporting period and include amended returns for each such period along with an explanation supporting the amended position and amount claimed for refund.

(d)

Where a claim for refund is properly filed, the treasurer shall examine the same and determine the amount of refund due, if any. Before issuing a determination, the treasurer may request additional information or conduct any investigation necessary in ascertaining the validity of the claim. After a determination has been made, the treasurer shall issue a notice of determination, granting a full or partial refund, or denying the claim. The determination by the treasurer shall become final upon the expiration of 30 days from the date notice is mailed to the claimant, unless prior thereto the claimant files a protest in accordance with subsection (a) of section 313-23.

(e)

Any refund granted under this section shall be without interest and offset by any other indebtedness of the claimant to the city.

(Ordained by Emer. Ord. No. 167-2018, § 1, eff. July 1, 2018)