(1) Operator Refunds. Whenever the amount of any tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or received by the Chief Financial Officer under this ordinance, it may be refunded, provided a verified claim in writing therefor stating the specific reason upon which the claim is founded, is filed with the Chief Financial Officer within three years from the date of payment. The claim shall be made on forms provided by the Chief Financial Officer. If the claim is approved by the Chief Financial Officer, the excess amount collected or paid may be refunded or may be credited on any amounts due and payable from the operators from whom it was collected or by whom paid and the balance may be refunded to such operators, his administrators, executors, or assignees.

(2) Renter Refunds. Whenever the tax required by this ordinance has been collected by the operators, and deposited by the operators with the Chief Financial Officer, and it is later determined that the tax was erroneously or illegally collected or received by the Chief Financial Officer, it may be refunded by him to the renter, provided a verified claim in writing therefor, stating the specific reason on which the claim is founded, is filed with said Chief Financial Officer within three years from the date of payment.