A. No sales tax refund shall be made unless the claimant complies with the requirements to obtain a sales tax refund set out in this section.

B. A claim for a refund of sales taxes paid for exempt sales shall be denied unless the claimant complies with PMC 3.16.120.

C. A claim for refund of sales taxes overcollected must be requested by the claimant in writing to the city within one year of the date of the sale; and if the claimant is a seller, and the tax refund is owed to any buyer, the seller submits, and city approves, a refund plan to all affected buyers.

D. A claim for refund of sales taxes overpaid in error because of a mistake on the face of a sales tax return must be requested by the claimant in writing to the city within one year of the due date of the return and the claimant files an amended return pursuant to the requirements of this chapter. (Ord. 20-002 § 3, 2020)