4.25.080 Refunds.
(a) No sales tax refund shall be made unless the claimant complies with the requirements to obtain a sales tax refund set out in this section.
(b) A claim for refund of sales taxes overcollected in error is barred unless:
(1) The claimant files a claim for refund with the City within 30 days of the date of sale, on the form prescribed by the City; and
(2) If the claimant is a seller, and the tax refund is owed to any buyer, the seller submits, and the City approves, a refund plan to all affected buyers.
(c) The Advisory Committee may review the account of the payor of sales tax. If the Advisory Committee determines such overpayment was made, then the City shall refund such excess tax paid. The City shall not be liable for interest on any refund claimed or paid, or for any costs incurred by the payor of sales tax in claiming or obtaining a refund.
(d) The payor of sales tax is liable for any sales taxes due because of the payor’s incorrect determination of the sales tax rate to be applied. [Ord. 19-06 § 2, 2019.]