A. When any amount of any payroll and self-employment tax, penalty or interest has been overpaid, the taxpayer who made the overpayment shall be reimbursed under the terms of this section. If the Collector determines that an overpayment has been made, the Collector shall make the refund whether a claim for the refund has been filed or not. Any taxpayer may make a claim for the refund by filing a statement signed by the taxpayer or by a person with actual knowledge of the facts, stating the reasons for the claim for refund. The Collector shall examine each claim, and may require additional information and evidence from the taxpayer. The Collector may make an investigation to determine the facts as to whether a refund is due. The investigation may include examining the books, records and information in computer storage of the taxpayer.
B. If any sum is due from the taxpayer to the city for any reason, the amount of the refund shall be applied first to offset the sum owed by the taxpayer to the city. Any sum not used for this offset shall be returned to the taxpayer as soon as practicable. The Collector shall notify the taxpayer in writing of the Collector’s decision approving a claim for refund, denying the claim or approving a refund for a smaller amount than the taxpayer claimed. If the Collector shall deny all or part of the refund claim, the taxpayer may, within 30 days, file a written protest. If the taxpayer fails to file a written protest within 30 days, the taxpayer shall be deemed to have waived any objections to the action of the Collector. Any taxpayer who has filed a written protest in accordance with this section may pursue the administrative remedies and judicial remedies available under city ordinances and state law, to obtain review of the decision denying all or part of the refund. Any action by the Collector under this section, except an action fully approving a claim for refund, shall be accompanied by a set of clear instructions on how to file an administrative appeal or court action and shall make it clear that failure to file a timely administrative appeal or court action will cause the Collector’s decision to stand.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)