5.42.035 Refund – credit.
A. Whenever the amount of any tax imposed under this chapter has been paid more than once or has been erroneously or illegally collected or received by the finance department, it may be refunded, provided a verified claim in writing, stating the specific reason upon which the claim is refunded, is filed with the finance director within three years from the date of payment. The claim shall be made on forms provided by the finance department.
B. The finance director shall have 30 days from the date of the receipt of a claim to make a written determination as to its validity.
C. If the claim is approved then, at the discretion of the finance director, either:
1. The excess amount collected or paid may be refunded to the marijuana retailer from whom it was collected or by whom it was paid, or the marijuana retailer’s administrators, executors or assignees; or,
2. The refund may be credited toward any amounts then due and payable from the marijuana retailer from whom it was collected or by whom it was paid, and the balance, if any, may be refunded to the marijuana retailer or the marijuana retailer’s administrators, executors, or assignees. (Ord. 5004, 2016).