A. The City may refund to the seller any tax, interest or penalty amount under any of the following circumstances:

B. The City may not issue a refund under this subsection unless the seller provides to the Manager a written claim under penalty of perjury stating the specific grounds upon which the claim is founded and on forms furnished by the Manager. The seller must file the claim within one year from the date of the alleged incorrect payment to be eligible for a refund.

C. The Manager has 20 calendar days from the date of the claim’s receipt to review the claim and make a written determination as to its validity. After making the determination, the Manager will notify the claimant in writing of the determination by mailing notice to the claimant at the address provided on the claim form.

D. If the Manager determines the claim is valid, the claimant may either claim a refund or take as credit against taxes collected and remitted the amount that was overpaid, paid more than once, or erroneously received or collected by the City. The claimant must notify the Manager of the claimant’s choice no later than 15 days following the date the Manager mailed the determination and the claimant must do so in a manner prescribed by the Manager.

E. If the claimant does not notify the Manager of claimant’s choice within the 15-day period and the claimant is still in business, the City will grant a credit against the tax liability for the next reporting period. If the claimant is no longer in business, the City will mail a refund check to claimant at the address provided in the claim form.

F. The City will not pay a refund unless the claimant establishes by written records the right to a refund and the Manager acknowledges the claim’s validity.