§ 4.28.160. Refunds.

A.

No transient occupancy tax collected under the provisions of this chapter shall be refunded except if the person or entity who paid the tax establishes to the satisfaction of the city manager that he/she/it has paid the tax more than once, the tax was erroneously or illegally collected or the tax paid was in excess of the correct amount and a claim has been filed as provided in subsection B of this section.

B.

No order for a refund under this chapter shall be made except on a claim: (1) verified by the person who paid the tax, his/her/its guardian, executor or administrator; and (2) filed within one year after making the payment sought to be refunded. No claim may be filed on behalf of a class of persons unless the claim is verified by every member of that class.

C.

Only the person or entity who has paid the tax, his/her/its guardian, conservator, executor or administrator may bring an action against the city to recover a tax which the city has refused to refund. No other person may bring such an action; but if another should do so, judgment shall not be rendered for the plaintiff. Class claims shall not be permitted unless the claim required by subsection B of this section was verified by every member of that class.

(Ord. 2001-5 Div. 3, 2001: Ord. 88-5 (part), 1988.)