Whenever the amount of any tax, penalty or interest imposed under this chapter has been paid more than once, or has been erroneously or illegally collected or received by the tax administrator, it may be refunded, provided a verified claim in writing therefor stating the specific reason upon which the claim is founded, is filed with the tax administrator within three years from the date of payment. The claim shall be made on forms provided by the tax administrator. If the claim is approved by the tax administrator, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the lodging tax collector from whom it was collected or by whom paid, and the balance may be refunded to the lodging tax collector, transient, or their personal representatives or assigns. (Ord. 2055 Exh. A, 2020; Ord. 1500, 1981)