An application for refund of tax monies paid in error or by mistake shall be made within two (2) years after the date of payment for which the refund is claimed. If the Finance Director determines that within three (3) years of the due date a lodging provider overpaid the excise tax on the provision of lodging, the Town shall process a refund or allow a credit against a future remittance from the same taxpayer. If at any time the Finance Director determines the amount paid is less than the amount due under this Article, the difference together with the interest shall be paid by the lodging provider within fifteen (15) days after receiving written notice and demand from the Finance Director. (Ord. 1232 §1, 2016)