A. Generally: A refund shall be made or credit allowed for the tax paid under dispute by any purchaser who has an exemption as provided in this chapter. Interest shall be paid on refunds, but not credits, for overpayments. 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 town 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 finance director after compliance with the conditions of this chapter.

B. Application: Applications for a refund must be made within sixty (60) days after the purchase of the lodging on which the exemption is claimed and must be supported by the affidavit of the vendor 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 finance director, which forms shall contain such information as the finance director shall prescribe.

C. Decisions: Upon receipt of such application, the finance director shall examine the same with all due speed and shall give notice to the applicant by an order in writing of the decision thereon.

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

E. 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 chapter.

F. Violations of Refund Provisions to Be Used as Evidence of Fraudulent Intent: If any person be convicted under the provisions of subsection E of this section, such conviction shall be prima facie evidence that all refunds received by such person during the current year were obtained unlawfully, and the finance director is hereby empowered and directed to bring appropriate action for recovery of such refund. A brief summary of the above-mentioned penalties shall be printed on each form application for refund.

G. Burden of Proof: The burden of proof that sales of lodging on which tax refunds are claimed are exempt from taxation under this chapter shall be on the one making such claim and such proof shall be by a preponderance of evidence. (Ord. 30, Series 2021)