(A) Whenever the amount of any tax, interest, or penalty has been overpaid, or paid more than once, or erroneously or illegally collected or received by the city pursuant to the provisions of this article, such amount may be refunded as provided in divisions (B) and (C) of this section provided a claim in writing, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed in accordance with Chapter 13 of Title 3 of the Antioch Municipal Code with the exception that the claim is filed with the Tax Administrator instead of the City Clerk.
(B) Any operator may claim a refund when it has established in a manner prescribed by the Tax Administrator that the person from whom the tax has been collected was not a transient; provided, however that a refund shall not be allowed unless the amount of the tax has been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
(C) A transient may obtain a refund of taxes overpaid, paid more than once, or erroneously or illegally collected or received by the city by filing a claim in the manner provided in division (A) of this section 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, establishes to the satisfaction of the Tax Administrator that the transient has been unable to obtain a refund from the operator who collected the tax.
(D) No refund shall be paid pursuant to the provisions in this section unless the claimant establishes his or her right by written records.
(E) No suit or proceeding shall be maintained in any court for recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for each refund has been filed pursuant to this section.
(F) No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the city or any officer of the city, to prevent or enjoin collection of taxes sought to be collected pursuant to this article and payment of all tax, interest and penalties shall be required as a condition precedent to seeking judicial review of any tax liability.
('66 Code, § 3-5.312) (Ord. 621-A, passed 11-9-64; Am. Ord. 1069-C-S, passed 6-13-06; Am. Ord. 2040-C-S, passed 5-25-10)