§ 53-355. Refund procedure.

(a)

Generally. A refund or credit shall be made or credit allowed for the tax so paid under dispute by any purchaser who has an exemption as provided by 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 of finance after compliance with the conditions of this section.

(b)

Application. Applications for a refund must be made within sixty (60) days after the purchase of the admission on which the exemption is claimed and must be supported by the affidavit of the purchaser accompanied by the original paid invoice or sales receipt and a certificate issued by the vendor, and be made upon such forms as shall be prescribed and furnished by the manager of finance, which forms shall contain such information as the manager shall prescribe.

(c)

Decision. Upon receipt of such application, the manager of finance shall examine the same with all due speed and shall give notice to the taxpayer of the 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 in writing for review of the decision in the manner provided [in] section 53-365 of this article.

(e)

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

(f)

False statements. Any applicant for refund under the provisions of this section or any other person who shall make any false statement in connection with an application for a refund of the tax imposed by this article shall be deemed guilty of a violation of this article.

(g)

Prima facie evidence. If any person be convicted under the provisions of subsection (f), such conviction shall be prima facie evidence that all refunds received by such person during the current year were obtained unlawfully.

(h)

Burden of proof. The burden of proof that sales of admission on which tax refunds are claimed are exempt from taxation under this article shall be on the one making such claim, and such proof shall be by a preponderance of evidence.

(Code 1950, §§ 166E.8-2—166E.8-9; Ord. No. 665-93, § 1, 8-30-93; Ord. No. 775-07, § 190, 12-26-07; Ord. No. 34-12, § 41, 1-9-12)