§ 23-02-140. Refunds and credits.

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If any person believes that he has made payment of any occupancy tax in excess of that to which he was liable, he may claim a refund thereof by directing to the city clerk, not later than ninety (90) days from the date payment was made, a written claim for refund. Every claim for refund shall state the nature of the person's complaint and the affirmative relief requested. The city clerk may allow the claim in whole or in part or may deny it. Refunds of tax and interest erroneously paid and amounting to one hundred dollars ($100.00) or more may be made only with the written approval of the city manager.

(Code 1960, § 5-17-12; Ord. No. 441, 2-10-70)

                    
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