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A. An operator may within 60 days of filing a monthly report form submit an amended monthly report form along with a written claim for a refund. The operator claiming the refund bears the burden of proving, by clear and convincing evidence, any overpayment to the borough.

B. The hotel-motel tax administrator shall investigate all refund claims and shall present findings and recommendations to the director within 60 days of an operator’s filing of a written claim for refund. If the director determines that clear and convincing evidence supports the operator’s refund claim, the director shall issue a refund to the operator. Within 120 days of operator’s filing of a written claim for refund, the director shall issue a refund, or notify the operator that no refund shall issue. The borough shall not pay, and shall not otherwise be held liable for, any interest on any refund. (Ord. 2020-25 § 4, 2020; Ord. 2002-39 § 2, 2002. 2004 Code § 3.58.120.)