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credit or refund of locally imposed and administered taxes, interest, or penalties to a person who <br /> has not paid the amounts directly to the City. <br /> (C) The procedure for claiming a credit or refund of locally imposed and administered <br /> taxes, interest or penalties paid in error shall be as follows: <br /> (1) The taxpayer shall submit to the local tax administrator in writing a claim <br /> for credit or refund together with a statement specifying: <br /> (a) the name of the locally imposed and administered tax subject to the <br /> claim; <br /> (b) the tax period for the locally imposed and administered tax subject <br /> to the claim; <br /> (c) the date of the tax payment subject to the claim and the canceled <br /> check or receipt for the payment; <br /> (d) the taxpayer's recalculation, accompanied by an amended or <br /> revised tax return, in connection with the claim; and <br /> (e) a request for either a refund or a credit in connection with the <br /> claim to be applied to the amount of tax, interest and penalties <br /> overpaid, and, as applicable, related interest on the amount overpaid; <br /> provided, however, that there shall be no refund and only a credit <br /> given in the event the taxpayer owes any monies to the City. <br /> (2) Within ten (10) days of the receipt by the local tax administrator of <br /> any claim for a refund or credit, the local tax administrator shall either: <br /> (a) grant the claim; or <br /> (b) deny the claim, in whole or in part, together with a statement as to <br /> the reason for the denial or the partial grant and denial. <br /> (3) In the event the local tax administrator grants, in whole or in part, a <br /> claim for refiznd or credit, the amount of the grant for refund or credit shall bear <br /> interest at the rate of five per cent (5%) per annum, based on a year of 365 days <br />