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(1) The City shall issue a refund to any person who has paid a construction excise tax if:

(a) The person establishes the tax was paid for improvements that were otherwise eligible for an exemption under Section 9.284 at the time the permit was issued;

(b) The person establishes that construction of the improvement was not commenced and the associated building permit has been cancelled by the City; or

(c) The City Manager or authorized designee determines the amount of construction excise tax, penalty, or interest was erroneously collected or paid to the City.

[Added Sec. 11, Ord. No. 2018-15, Feb. 15, 2018.]