4.16.310 Application of overpayments.
A. A seller in good standing who, through clerical or similar error, remits a tax that exceeds the amount actually due or to which the city is not entitled by law, may, within one (1) calendar year from the due date of the tax or the collection of the tax, whichever is earlier, apply in writing to the finance director for a refund.
B. A claim for refund is barred unless:
1. The claimant files an amended tax return within one (1) calendar year of the due date of the return, on the form prescribed by the city;
2. Made timely (the failure to file a claim for refund within the time allowed shall forever bar the claim); and
3. The claimant files an amended return pursuant to the requirements of BMC 4.16.320.
C. When the city initiates an audit or estimate pursuant to BMC 4.16.350 or 4.16.360, the period for claiming a refund under subsection A of this section is the same as the period under audit, but in no case more than three (3) years from the date of sale.
D. The city shall not be liable for interest on any refund claimed or paid, or for any costs incurred by a buyer or seller in claiming or obtaining a refund.
E. If the finance director determines, in writing, a refund is not due or is not due in the amount claimed, then the taxpayer may appeal pursuant to the provisions set out in BMC 4.16.440.
F. The procedure set forth in this section is the recognized procedure whereby a refund may be made; and the taxpayer must first duly comply with this section and BMC 4.16.440 (Appeals) as conditions precedent to bringing a suit to recover said taxes. Any person who has not timely availed themselves of these procedures shall be deemed to have waived any right to such refund as well as the right to recover said tax and interest. [Ord. 17-39 § 2.]