A person who has collected and remitted a tax on a borough rental, which tax is subsequently determined not to be due because a refund is granted for cancellation, payment is refused on a check received in conjunction with a rental, or similar circumstances, may take a credit against future taxes. Proper documentation shall be made available by the tax collector, on request, to substantiate the credit taken. [Ord. 96-19 §3, 1996. Formerly §3.30.150].