ORD 0560 - Laserfiche WebLink

and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice. Section ll. Records. It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this ordi- nanae to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the Tax Administrator shall have the right to inspect at all reasonable times. Section 12. (a) (b) Refunds. Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erron- eously or illegally collected or received by the City under this ordinance, it may be refunded as provided ~n subparagraphs (b) and (c) of this section provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Administrator within three years of the date of payment. The claim shall be on forms furnished by the Tax Administrator. An operator may claim a refund or take as credit again~ taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the oder- ator.