§ 12.45.080. Tax refunds.

A.

If the department determines after audit that a rental agency's tax remittance exceeds the actual amount due, the department shall, upon written request of the rental agency, refund the excess to the rental agency without interest.

B.

The rental agency shall apply for a refund in writing on a form provided by the department not later than two years from the date the excess payment was transmitted to the department. Any claim for a refund filed more than two years after the date of the excess payment is forever barred. For purposes of this section, a "refund" means payment by the municipality to the rental agency or book entry by the municipality to offset other current or future amounts due from the rental agency.

C.

If a rental agency discovers that it has miscalculated the tax, and the person who rented a motor vehicle paid more tax than should have been collected, the rental agency shall refund to the renter the excess amount collected. If the rental agency has not located the renter and refunded the excess tax collected within 30 days, the excess tax shall be remitted to the municipality with the next tax return and remittance due pursuant to section 12.45.060.

(AO No. 2000-116(S), § 3, 7-18-00; AO No. 2015-48, § 8, 5-14-15 )