If a transient lodging tax collector concludes that the transient lodging tax collector has paid more tax, penalty or interest than is due, the transient lodging tax collector may file a claim in writing stating the facts upon which the claim is founded. The claim shall be filed with the tax administrator within one year from the date of payment. If the claim is approved by the tax administrator, the excess amount paid shall be credited against any amounts then due and payable from the transient lodging tax collector and the balance refunded to the transient lodging tax collector within 14 business days of the date the tax administrator concludes that the refund is due. The transient lodging tax collector has the burden of proving the facts that establish the basis for a refund. This section is not applicable to any amount determined by the tax administrator to be due pursuant to the determination provisions of BC 7.18.080 (Deficiency Determination), 7.18.085 (Evasion – Determination – Assessment) or 7.18.090 (Fraud – Refusal to Collect – Evasion). [BC 7.18.110, added by Ordinance No. 4687, 6/21/16]