§ 53-43. Refund procedure.

(a)

Generally. A refund shall be made or credit allowed for the tax so paid under dispute by any purchaser who has an exemption as provided in this article. Interest shall be paid on refunds, but not credits, for overpayments made after October 1, 1993. Interest shall accrue from the time the overpayment is made. The rate of interest shall be fixed and shall be the average monthly rate earned by the city on the general fund for the calendar year immediately preceding the year in which the refund is made. Such refund shall be made by the manager upon entitlement thereto shown by the applicant and only after compliance with the following conditions.

(b)

Application. Applications for refund must be made within sixty (60) days after the purchase of the goods or the performance of the services on which the exemption is claimed. The application must be supported by the affidavit of the purchaser accompanied by the original paid invoice or sales receipt and be made upon such forms and contain such information as shall be prescribed by the manager.

(c)

Decisions. Upon receipt of such affidavit, invoice or receipt, and application, the manager shall examine the same with all convenient speed and shall give notice to the applicant by an order in writing of his decision thereon.

(d)

Petition. An aggrieved applicant for a refund may, within thirty (30) days from the date of the decision to deny or reduce their claim for refund, petition the manager of finance in writing for review of the decision in the manner provided in section 53-50 of this article.

(e)

Refunds not assignable. The right of any person to a refund under this article shall not be assignable, and application for refund must be made by the same person who purchased the goods and paid the tax thereon as shown in the invoice for the sale thereof.

(f)

Penalty for violating refund provisions. Any applicant for refund under the provisions hereinabove, or any other person, who shall make any false statement in connection with an application for a refund of any tax shall be deemed guilty of a violation of this article.

(g)

Violations of refund provisions to be used as evidence of fraudulent intent. If any person be convicted under the provisions of this section, the proof of such conviction shall be prima facie evidence of fraud by that person in any appropriate action brought or taken for recovery of other refunds made by the manager to such person within the prior three (3) years to the conviction. A brief summary of the penalties available under this article for violations of it shall be printed on each form issued by the manager for application for refund.

(Ord. No. 666-81, § 1, 12-14-81; Ord. No. 679-87, § 9, 11-23-87; Ord. No. 660-93, § 2, 8-30-93; Ord. No. 708-99, § 1, 9-20-99; Ord. No. 775-07, § 96, 12-26-07; Ord. No. 474-10, § 1, 9-13-10; Ord. No. 34-12, § 3, 1-9-12)