A. The City may credit to the Seller any tax, interest or penalty amount under any of the following circumstances:
1. The Seller has overpaid the correct amount of tax, interest or penalty; or
2. The Seller has paid more than once for the correct amount owed; or
3. The City has erroneously collected or received any tax, interest or penalties.
B. The City may not issue a credit under PCC 6.07.090 unless the Seller provides to the director a written claim under penalty of perjury stating the specific grounds upon which the claim is founded and on forms furnished by the director. The Seller must file the claim within one year from the date of the alleged incorrect payment to be eligible for a credit.
C. The Director has 30 calendar days from the date of the claim’s receipt to review the claim and make a written determination as to its validity. After making the determination, the Director will notify the claimant in writing of the determination by mailing notice to the claimant at the address provided on the claim form.
D. If the Director determines the claim is valid, the claimant may take as credit against taxes collected and remitted the amount that was overpaid, paid more than once, or erroneously received or collected by the city.
E. In cases where a there is no future filing to claim the credit or other circumstances where a credit amount should be refunded, the claimant may petition the director to have the credit amount refunded to the claimant.
F. The City will not pay a refund unless the claimant establishes by written records the right to a refund and the Director acknowledges the claim’s validity.
G. The Director may, upon request of the claimant or the Revenue Division, extend the deadlines to file a refund/credit claim or review a refund/credit claim by up to 60 additional days for good cause.