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A. Whenever the amount of any tax has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the Tax Administrator under this subchapter, it may be refunded as provided in this section.
B. The Tax Administrator may refund any tax that has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the Tax Administrator under this subchapter, provided that no refund shall be paid under the provisions of this section unless the claimant, or his or her guardian, conservator, executor or administrator, has submitted a written claim to the Tax Administrator within one year of the overpayment or erroneous or illegal collection of the tax. Such claim must clearly establish claimant’s right to the refund by written records showing entitlement thereto. Nothing herein shall permit the filing of a claim on behalf of a class or group of taxpayers. The submission of a written claim, which is acted upon by the City Council, shall be a prerequisite to a suit thereon (see Cal. Gov’t Code § 935). The City Council shall act upon the refund claim within the time period set forth in Cal. Gov’t Code § 912.4. If the City Council fails or refuses to act on a refund claim within the time prescribed by Cal. Gov’t Code § 912.4, the claim shall be deemed to be rejected by the City Council on the last day of the period within which the City Council was required to act upon the claim as provided in Cal. Gov’t Code § 912.4.
C. It is the intent of the City Council that the one-year written claim requirement of this subsection be given retroactive effect; provided, however, that any claims that arose prior to the commencement of the one-year claims period of this section, and are not otherwise barred by a then-applicable statute of limitations or claims procedure, must be filed with the Tax Administrator, as provided in this subsection, within 90 days following the effective date of this section.
D. Notwithstanding 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 subchapter on the amount of such refunded charges shall also be refunded to service users, and the service supplier shall be entitled to claim a credit for such refunded taxes against the amount of tax due upon the next monthly return. In the event this subchapter is repealed, the amounts of any refundable taxes shall be borne by the city.
('65 Code, § 33B-16) (Ord. No. CS-621 § 1 (part); Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 19)