A. No refund shall be made to any person prior to compliance with the following conditions:
1. Applications: Claims may be made for refunds under subsection D and/or tax monies paid in error or mistake or paid in excess of the rate as specified in the alternative rate of tax exemption where an overpayment results. Application for refund must be made within three (3) years after the date of purchase, storage, use or consumption of the goods for which the refund is claimed. The application must be made on forms prescribed and furnished by the Director, which forms shall contain the information as the Director shall prescribe.
2. Examination Of Applications: Upon receipt of the application, the Director shall examine the same with all due speed and shall give notice in writing to the applicant of the decision.
3. Proceeds Of Refunds: Any claim for a refund shall first be applied by the Director to any tax deficiencies or liabilities existing against the claimant before allowance of the claim. If any overpayment of tax monies for any period is discovered as a result of audit by the Director and deficiencies are discovered and assessed against the taxpayer as a result of the audit, the excess monies shall first be applied against any deficiencies outstanding or any liabilities existing against the claimant to the date of assessment. If an overpayment exists after the application, the claimant may elect to take a credit for the amount toward future liabilities or may have the amount refunded.
4. Appeal Of Denial Of Refund: An appeal of a denial of a refund shall be submitted in writing to the Director within twenty (20) calendar days from the date of the denial of the refund and shall identify the amount of refund requested and the basis for the appeal.
B. Dispute Exemption: No refund shall be made nor credit allowed for the tax so paid under dispute by any person who claims one or more exemptions as provided by this City Tax Code except upon compliance with the following conditions precedent:
1. Applications: Applications for refund must be made within sixty (60) days after the purchase or acquisition of the goods or service on which the exemption is claimed and must be supported by the affidavit of the applicant accompanied by the original paid invoice or sales receipt and a certificate issued by the seller. The application must be made upon the forms as shall be prescribed and furnished by the Director, which forms shall contain the information as the Director shall prescribe.
2. Proof Of Exemption: The burden of proving that any person is exempt from paying the tax upon any personal property or service purchased, acquired, used, stored or consumed within the City shall be upon the person asserting the claim for exemption under the reasonable requirements of proof as the Director may prescribe.
3. Examination Of Applications: Upon receipt of the application, the Director shall examine the same with all due speed and shall give notice in writing to the applicant of the decision.
4. Appeal Of Denial Of Refund: An appeal of a denial of a refund shall be submitted in writing to the Director within twenty (20) calendar days from the date of the denial of the refund and shall identify the amount of refund requested and the basis for the appeal.
C. False Statements:
1. False Statements: It shall be unlawful for any person to make any false statement in connection with an application for refund of any taxes.
2. Recovery Of Refunds: If any person is convicted under the provisions of subsection C1 of this section, the conviction shall be prima facie evidence that all refunds received by the person during the preceding three (3) year period were obtained unlawfully and the Director is empowered to bring appropriate action for the recovery of the refunds.
D. Subject to the requirements of this Part, the owner of a qualifying affordable housing project will be eligible for a refund of City tax monies paid for the purchase or use of construction materials, as defined in section 2.7.104 of this article.
1. A qualifying affordable housing project is a project where the owner can demonstrate to the satisfaction of the City:
a. The project is located in the City; and
b. The project is new construction of multi-family dwellings, substantial rehabilitation of an existing multi-family dwelling, or conversion of an existing commercial building to multi-family dwelling; and
c. The project consists of at least one (1) dwelling unit qualified as income-restricted affordable housing based on U.S. Department of Housing and Urban Development criteria at the time of application as determined by the Manager of Community Development; and
d. The project has received a final certificate of occupancy; and
e. The owner has represented and warranted to the City and there are adequate safeguards, as determined by the City, in place to ensure that the required number of income-restricted affordable dwelling units in the project will remain as affordable housing for a minimum of fifteen (15) years from the completion of the project ("affordability period"); and
f. The contractor and/or subcontractor has assigned to the owner all rights the contractor and/or subcontractor has, or may have, to any refund of City taxes paid for the purchase or use of construction and building materials for the project.
2. A "qualifying mixed-use project" is a qualifying affordable housing project that may include, in addition to affordable housing, market rate housing or commercial space. For qualifying mixed-use projects the refund shall be proportional to the percentage of the qualifying mixed-use project that is for income-restricted dwelling units. The percentage of the qualifying mixed-use project eligible for the refund is determined by the City.
3. Property owners shall substantiate compliance to the City on an annual basis throughout the affordability period in accord with City policy. Failure to provide required substantiation or failure to provide the required number of income-restricted affordable dwelling units in the project as affordable housing for the required affordability period will result in the property owner being required to pay the entire refund back to the City.
4. Purchases for ongoing, routine maintenance shall not qualify for any refund. Purchases of tangible personal property that is retained or reused after the completion of the qualifying affordable housing project, such as tools or equipment, shall not qualify for any refund. (Ord. 85-274; Ord. 91-161; Ord. 01-42; Ord. 22-39; Ord. 23-36)