§ 64-16.606. Refunds.

(a)

A tax collected pursuant to this chapter will not be refunded except as provided in subsection (b).

(b)

A cannabis business tax that was overpaid or erroneously collected by the county may be refunded to the person who paid the tax if the person files a written claim for a refund with the treasurer-tax collector within ninety days of the later of:

(1)

The date the tax was originally due and payable; and

(2)

The date the tax was paid.

(c)

The treasurer-tax collector will send written notice of the determination on the refund claim.

(d)

A person who disputes a determination on a refund claim may request a hearing pursuant to Section 64-16.612 by filing a written request for hearing with the treasurer-tax collector within fifteen days after the date of the notice of determination.

(Ord. No. 2018-22, § I, 11-6-18)