In accordance with the City of South Lake Tahoe Ordinance pertaining to Tax Rates and Licensing:
Section 15-21: No refund of an overpayment of taxes shall be allowed in whole or in part unless a claim for refund is filed within a period of three years from the last day of the calendar month following the period for which the overpayment was made. A claim for refund of the overpayment must be submitted in writing to the City of South Lake Tahoe Revenue Division stating the reason for the refund and shall be approved by the Revenue Division Accounting Manager. Refund requests shall be mailed to the City of South Lake Tahoe, Revenue Division, 1901 Airport Road, Suite 210, South Lake Tahoe, CA 96150.
Whenever possible, refunds will be credited to the same credit card used for the initial payment and will be processed timely upon approval.
In accordance with the California Building Code 107.6 - Fee Refunds:
The building official may authorize refunding of any fee paid hereunder which was overcharged, paid or collected.
The building official may authorize refunding of not more than 80% of the permit fee paid when no work has been done under a permit issued in accordance with this code.
The building official may authorize refunding of not more than 80% of the plan review fee paid when an application for a permit for which a plan review fee has been paid is withdrawn or canceled before any plan reviewing is done.
The building official shall not authorize refunding of any fee paid except on written application filed by the original permittee not later than 180 days after the date of fee payment
All refund requests must be submitted in writing to the City of South Lake Tahoe, Building Division/Refunds, 1052 Tata Lane, South Lake Tahoe, CA 96150