The city treasurer shall refund to a vendor the amount of tax erroneously paid where
the vendor has not been reimbursed from the transient guest or short-term rental guest.
When such erroneous payment or tax assessment was not paid to a vendor, but was paid
by the transient guest or short-term rental guest directly to the city treasurer or
his agent, it shall be refunded to the transient guest or short-term rental guest.
Applications for refund shall be filed with the city auditor, on the form so prescribed,
within ninety (90) days from the date it is ascertained that the assessment or payment
was erroneous; provided, however, that in any event such applications for refund must
be filed with the auditor within four (4) years from the date of the erroneous payment
of the tax. On filing of such application, the auditor shall determine the amount
of refund due to certify such amount. The auditor shall draw a warrant for such certified
amount on the treasurer to the person claiming such refund.
