(a) A refund shall be made, or a credit allowed, for a tax amount paid under protest or dispute or by mistake, by a taxpayer who is entitled to an exemption as provided in this Article. Applications for a refund of a tax payment made under protest must be made within sixty (60) days after the sale or other event whereon an exemption is claimed, be supported by the affidavit of the taxpayer, and be accompanied by the original invoice or sales receipt and a certificate verifying the same by the vendor. Applications for a refund of a tax payment made by mistake must be made within three (3) years from the date of the sale or other event whereon an exemption is claimed, and must be supported by the same information as that required for protesting a tax payment. The Finance Director may prescribe forms for use in making a refund application.

(b) The Finance Director shall promptly examine and determine all applications for refund and notify the applicant for the same in writing of his or her decision thereon. An applicant aggrieved of a decision by the Finance Director may appeal to the Town Manager for a hearing on his or her refund application. Any appeal must be submitted in writing to the Town Manager not later than twenty (20) days from the date of the decision of the Finance Director appealed from. Any taxpayer dissatisfied with a decision of the Town Manager on his or her claim for a refund may file an appeal in the District Court in and for the County.

(c) The burden of establishing that a sale or other transaction is exempt from taxation under this Article, or that the taxpayer is entitled to an exemption from having to pay the tax, rests on the party asserting the exemption. (Ord. 1540 §1 (Exh. A), 2021)