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In a municipality, a private hospital is assessed local business tax based on gross receipts under a city ordinance. The City Treasurer issues the assessment notice. The hospital files a written protest within the prescribed period, contending that government grants and non-taxable subsidies were incorrectly included in the gross receipts. The City Treasurer denies the protest in writing. The hospital then pursues an administrative appeal with the Sanggunian, which also denies relief, and thereafter pays the tax due, but marks the payment as made “under protest.” After exhausting administrative remedies, the hospital files a civil action for refund in the trial court seeking return of the protested amount. (a) Identify the remedies available to the taxpayer under RA 7160 and classify them as administrative or judicial. (b) Explain the effect of paying the tax “under protest” on the taxpayer’s right to refund and on the accrual of penalties. (c) Apply to the facts: Is the taxpayer entitled to a refund? If yes, what conditions must be satisfied and what is the proper procedural path to obtain it?