15.17.055 Refunds.
A. A person who paid an excise tax under this Chapter may apply for a full or partial refund of construction excise taxes paid, along with any applicable penalties or interest, in the following instances:
1. The underlying improvements were eligible for an exemption under Section 15.17.035.
2. The building permit expired or was revoked prior to the initiation of the permitted construction, and the construction did not occur.
3. The amount of taxes, penalties or interest were calculated in error.
B. Upon satisfactory proof that a taxpayer qualifies for a refund under Subsection A, the City Manager shall order the refund of construction excise taxes and any applicable interest or penalties.
C. Within 30 days of a completed refund application, the City Manager shall:
1. Refund the amount sought by the taxpayer; or
2. Deny the refund request in whole or in part and provide a written explanation of the reasons why any portion of the requested refund is denied.
D. An application for a refund under this section must be made within one year from the date of payment. No refund request shall be accepted, considered or granted more than one year after the original excise tax is paid.