4.78.018 Refunds.
(1) If the county is required to refund a tax imposed by this chapter by the judgment of a court of record, or as a result of the resolution of any appeal therefrom, the county shall refund the amount of the judgment to the radio communications service company, seller, local exchange company or interconnected voice over internet protocol service company that collected the tax, and that company shall reimburse the subscribers or consumers who paid the tax.
(a) To the extent the subscribers who paid the tax cannot be identified or located within three months after payment by the county, the company shall return the amount paid by each subscriber to the county, together with the subscriber’s last known name and address.
(b) To the extent the consumers who paid the tax cannot be identified or located within three months after payment by the county, the seller shall return the amount paid by each consumer to the county. (Added by Ord. 02-036, Sept. 4, 2002, Eff date Jan. 1, 2003; Amended by Ord. 10-084, Sept. 22, 2010, Eff date Jan. 1, 2011; Amended by Ord. 13-091, Nov. 13, 2013, Eff date Jan. 1, 2014).