(A) Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this subchapter, it may be refunded as provided in division (B) and (C) of this section, provided a claim in writing therefor, stating under penalty of perjury the specific grounds under which the claim is founded, is filed with the Tax Administrator within three years of the date of payment. The claim shall be on forms furnished by the Tax Administrator.
(B) A service supplier may claim a refund against taxes collected and remitted in an amount overpaid, paid more than once or erroneously or illegally collected or received, when it is established in a manner prescribed by the Tax Administrator that the service user from whom the tax has been collected did not owe the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the service user or credited to charges subsequently payable by the service user to the person required to collect and remit.
(C) No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.
(D) Any service user may obtain a refund of taxes over-paid, or 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 service supplier establishes to the satisfaction of the Tax Administrator that the service user has been unable to obtain a refund from the service supplier who collected the tax. Nothing herein shall permit the filing of a single refund claim on behalf of a class or group of taxpayers. For class claims, every member of the class shall be required to file a claim as required by this § 35.108.
(E) Notwithstanding any other provisions of this subchapter, 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 subchapter 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 ordinance enacting this subchapter is repealed, the amount of any refundable taxes will be borne by the city; provided, however, the same have been remitted to the city by the service supplier and have been received by the city.
(‘83 Code, § 3.32.190) (Ord. 908, passed - -85; Am. Ord. 1350, passed 3-7-12)