§ 35-14. Refunds and procedures.

(a)

Whenever the amount of any commercial cannabis business tax, penalty or interest has been overpaid, paid more than once, or has been erroneously collected or received by the county under this chapter, it may be refunded to the claimant who paid the tax provided that a written claim for refund is filed with the treasurer-tax collector within one (1) year of the date the tax was originally due and payable.

(b)

The treasurer-tax collector, his or her deputies or any other county officer charged with the administration of this chapter shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's books and business records after request by the treasurer-tax collector to do so. The treasurer-tax collector may collect a fee adopted by the board of supervisors to pay for the cost of examination and audit should the books and records be provided in a form insufficient to allow the treasurer-tax collector to make a determination on the claim for refund.

(c)

In the event that the commercial cannabis business tax was erroneously paid and the error is attributable to the county, the county shall refund the amount of tax erroneously paid up to one (1) year from when the error was identified.

(Ord. No. 6188 , § 14, 12-13-2016)