§ 3.18.100. Refunds and credits.

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If any person believes he has made payment of any lodgers' tax in excess of that for which he was liable, he may claim a refund thereof by directing to the city clerk, no later than ninety days from the date payment was made, a written claim for refund. Every claim for refund shall state the nature of the person's complaint and the affirmative relief requested. The city clerk shall allow the claim in whole or in part or may deny it. Refunds of tax and interest erroneously paid and amounting to one hundred dollars or more may be made only with the approval of the governing body.

(Ord. 1505-96 § 3(part), 1996).

                    
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