(A) Claim required. Whenever the amount of any tax has been overpaid or paid more than once or has been illegally, erroneously or wrongfully collected or received by the city under this chapter, it may be refunded or credited as provided in divisions (B), (C) and (D) of this section; provided that a claim in writing therefor, duly verified by the person paying such tax or penalty, his or her attorney, duly authorized agent, guardian, or his or her executor or administrator, shall have been filed with the Director of Finance within one year after the date or payment of the amount sought to be refunded. Such claim shall include the name and address of the claimant, the amount and date of payment sought to be refunded, and state under penalty of perjury the reasons or grounds upon which the claim for refund is based. The claim shall be on forms fnnished by the Director of Finance. In no case shall any judgment be rendered for the plaintiff in any proceeding brought to enforce the payment of any claim arising hereunder if such action or proceeding is brought by any person other than the persons designated herein. Except as expressly provided herein, § 3.16.060(C) of this code shall apply to claims filed hereunder.
(B) Service supplier. A service supplier may claim a refirnd or take a credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Director of Finance that the person from whom the tax has been collected did not owe the tax.
(C) Service user. Any service user may obtain a refund of taxes overpaid, or paid more than once or erroneousiy or illegally collected or received by the city by filing a claim provided in division (A) of this section, but only when the service user having paid the tax to the service supplier establishes to the satisfaction of the Director of Finance that the service user has been unable to obtain a refund from the service supplier who collected the tax.
(D) Credit for refund payment. Notwithstanding any other provisions of this section, whenever a service supplier, pursuant to an order of the California Public Utilities Commission or a court of competent jurisdiction, makes a refund to service users of charges for past utility services, the taxes paid pursuant to this chapter on the amount of such refunded charges shall also be refunded to service users by the service supplier, and the service supplier shall be entitled to claim a credit for such refunded taxes against the amount of tax which is due upon the next monthly return. In the event the enabling ordinance of this division is repealed, amounts of any refundable taxes will be borne by the city.
('86 Code, § 5.71.150) (Ord. 3928, passed - - ; Am. Ord. 4159, passed - -; Am. Ord. 4320, passed 3-24-97)