(1) Operator’s Fee Refunds. Whenever an operator has paid the amount of any fee, penalty, or interest more than once, or the administrator has erroneously or illegally collected or received it under this chapter, it shall be refunded; provided, that the operator first files a petition for redetermination and refund with the administrator, pursuant to MMC 3.30.160. In addition to any other requirements imposed by this chapter, the petitioner shall state the specific reason upon which the claim is founded and file the petition within three years from the date of overpayment.

(2) Transient Fee Refunds. Whenever the tax required by this chapter has been collected by the operator, and deposited by the operator with the administrator, and it is later alleged or determined that the tax was mistakenly collected or received by the administrator, it may be refunded by the administrator to the transient; provided, that the transient, or the administrator or other person acting in the transient’s behalf, first files a petition for redetermination and refund with the administrator, pursuant to MMC 3.30.160. In addition to any other requirements imposed by this chapter, the petitioner shall state the specific reason upon which the claim is made and shall file a petition within three years from the date of the overpayment for reimbursement. [Ord. 295 § 13, 2013.]