A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in Section 4.24.160, but only when the tax was paid by the transient directly to the tax administrator or when the transient, having paid the tax to the operator, established to the satisfaction of the tax administrator that the transient has been unable to obtain a refund from the operator who collected the tax. (Ord. 781 NCS §1; prior code §23.24(c).)