A. Refunds by the City to the Operator. If the operator remits more tax, penalty or interest than is due, the operator may file a claim in writing or electronically stating the facts relating to the claim, within three years from the date of remittance. If the claim is approved by the Tax Administrator, the excess amount shall be either refunded or credited on any amount due from the operator.

B. Refunds by City to Occupant. An occupant may file a claim for refund by filing a claim in writing or electronically within three years of payment providing the facts relating to the claim for refund. If the Tax Administrator determines that the tax was collected and remitted to the City and the occupant was not required to pay the tax or overpaid, the City shall issue a refund.

C. Refunds by Operator to Occupant. If an occupant has paid tax to an operator, but then stays a total of 30 or more consecutive days, the operator shall refund to the occupant any tax collected for any portion of the continuous stay. The operator shall account for the collection and refund to the Tax Administrator. If the operator has remitted the tax prior to the refund or credit to the tenant, the operator shall be entitled to a corresponding refund or offset if the claim for refund is filed within three years from the date of collection.

D. Burden of Proof. The person claiming the refund shall have the burden of proving the facts that establish the basis for the refund. [Ord. NS-2410, 2021; Ord. NS-2323, 2019; Ord. NS-2163, 2011]