(Amended by Ordinance No. 188215, effective March 3, 2017.)
A. The Director 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. 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.
C. 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.