§ 4.72.320. Refunds—Credited to operator when.

An operator may take as credit against subsequent taxes the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the tax collector that the person from whom the tax was collected was not a transient and the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.

(Ord. 2012-0041 § 1, 2012: Ord. 8607 Art. 7 § 72, 1964.)