§ 6-1.415. Refunds.

(a)

Except as otherwise provided in subdivision (c) below, so much of any tax as has been overpaid or paid more than once or has been erroneously collected or received by the City may be refunded, provided a valid, timely, claim in writing is filed with the City Clerk in accordance with Section 2-4.202 of this Code. For purposes of this section, a claim shall be deemed to accrue on the later of the date the return was due or the tax was paid.

(b)

Class claims for refunds shall not be permitted. If the claim is approved, the excess amount collected or paid may be refunded or may be credited on any amount due and payable, from the person from whom it was collected or by whom paid and the balance may be refunded to such person, his administrator or executors.

(c)

The Tax Collector, in his or her discretion and upon good cause shown, may waive the requirement set forth in subdivision (a) above that a taxpayer file a claim in any case in which the Tax Collector can and does determine on the basis of other evidence presented to him or her that (1) an amount of tax, interest or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the City, and (2) all other conditions precedent to the payment of a refund to the taxpayer have been satisfied.

(Added by Ord. 3266-C.S., § 2, effective 9-26-02)