Sec. 792.112. - Refund of tax.

Whenever a purchase of fuel oil is excluded from the operation of this Chapter by Section 792.113 , the purchaser may, within three years after he pays it, obtain a refund of a fuel oil public service tax paid in connection therewith in accordance with the following procedure: (a) The purchaser shall file with the Tax Collector a sworn affidavit stating: (1) That he is an applicant for a refund of the public service tax paid in connection with a purchase of fuel oil used as an aircraft engine fuel or propellant or used in internal combustion engines, specifying which use is involved. (2) The amount of the tax so paid. The purchaser shall attach the original or a legible copy of the invoice or invoices, indicating the amount paid for the fuel oil and, separately, the amount of the tax. At the same time as he files the affidavit, the purchaser shall also file with the Tax Collector a written instrument giving the City and its authorized agents the right at all reasonable times to inspect his records and to enter and observe his premises and operations for the purpose of determining his eligibility for the refund being applied for. (b) The Tax Collector shall certify whether the tax was actually collected by him and, if so, the amount thereof. The certificate shall be attached to the documents required by subsection (a) of this Section. If the purchaser fails or refuses to file the instrument giving the City and its authorized agents the right to inspect, enter and observe as required in subsection (a) of this Section, the Tax Collector shall so state in his certificate and deny the purchaser's claim for refund. (c) If it appears to the Tax Collector that the purchaser is entitled to the refund, he shall certify that the purchaser's application for refund is a valid claim for a refund under this Chapter and forward the documents to the City Accountant for audit and settlement. (d) If it appears to the City Accountant that the purchaser's application is not a valid claim for a refund, or if there are not sufficient funds appropriated to pay the refund, the City Accountant shall reject the application and return it to the purchaser, stating his reasons for the rejection. If the City Accountant approves the application and there is sufficient money appropriated to pay the refund in the amount settled by the City Accountant, the purchaser shall receive his refund accordingly. (e) An application for a refund, once rejected by the Tax Collector or City Accountant, may not be refiled unless the purchaser has new evidence that will support his claim for the refund and unless he refiles his application with the new evidence within three years after he pays the tax for which the refund is being sought; provided, that if the purchaser's application was rejected for failure or refusal by him to provide the instrument giving the City and its authorized agents the right to inspect, enter and observe as required by subsection (a) of this Section, the purchaser may refile the same application within three years after he pays the tax for which the refund is being sought, if he also provides the instrument giving the City and its authorized agents the right to inspect, enter and observe as required by subsection (a) of this Section. (Ord. 76-772-484, § 1; Ord. 83-591-400, § 1; Ord. 98-226-E, § 1) Note— Former § 807.113.