3.40.080 Refunds.
A. The city shall issue a refund to any person who has paid a construction excise tax if:
1. The person establishes that the tax was paid for improvements that were otherwise eligible for an exemption under this chapter at the time of payment; or
2. The person establishes that construction of the improvements did not occur, and the associated building permit(s) was cancelled by the city; or
3. The city manager or designee determines that the amount of any construction excise tax paid was erroneously collected by the city.
B. The city shall refund all amounts due within 30 days of a determination that a refund is required. Claims for refunds shall be made in writing within one year from the payment of the construction excise tax. [Ord. 959 § 8, 2019.]