Whenever any person erroneously, illegally, or unconstitutionally has paid the tax imposed by this subtitle, or whenever any person has paid the tax imposed by this subtitle in connection with a room or rooms in a hotel which such person has rented, used, or occupied for a period of 90 consecutive days or more, the Director of Finance shall refund the amount of such tax so paid upon receipt by him of a properly executed application stating good and sufficient grounds for any such refund. Any such application:must be filed within 3 years from the date when the tax is paid; must contain such information and be in such form as may be required or approved by the Director of Finance; and must be signed by both the persons having paid the tax and the proper officer or officers of the particular hotel involved. City Code, 1966, art. 28, §81 1976/83, art. 28, §41 Ord. 61-908 Ord. 76-141