(a) Purpose. This Section shall ensure the consistent and fair administration of the City's policy with regard to requests for credits or refunds of the taxes and fees imposed by the City of Dunbar.
(b) Authority. The City Council adopted this Section on behalf of the City of Dunbar under authority granted it by the State of West Virginia pursuant to §§ 8-13-1 et seq., 8-12-5(45), and 8-12-5(55) of the West Virginia Code of 1931 as amended.
(c) Supremacy of State Law and Severability. Where this Section conflicts with the West Virginia Code, State law shall supersede and control only to the extent of the inconsistency. Any provision of this Article that is violation of or inconsistent with State law shall be severable and the remaining portions of this Article shall remain in full force and effect.
(d) Refunds or Credits of Overpayments. In the case of overpayment of any tax (or fee), additions to tax, penalties or interest imposed by the City of Dunbar, the City Clerk shall, subject to the provisions of this article, refund to the taxpayer the amount of the overpayment or apply the same as a credit against the taxpayer's liability for the tax for other periods. The refund or credit shall include any interest due the taxpayer under the provisions subsection (m) of this Section.
(e) Claims for Refund or Credit. No refund or credit shall be made unless the taxpayer has timely filed a claim for refund or credit with the City Clerk pursuant to this Section. Claims for refund or credit shall be made in writing and presented to the City Clerk and shall include copies of any and all documents that the taxpayer feels are relevant to the City Clerk's determination.
(f) Determination of the City Clerk. The City Clerk shall issue a written determination regarding the taxpayer's claim for refund or credit and the same shall be provided to the taxpayer through regular delivery of the United States postal service.
(g) Appeal. An appeal from the determination of the City Clerk upon the claim for refund or credit may be taken by the taxpayer in the circuit court of Kanawha County West Virginia.
(h) Refund Made or Credit Established.
(1) The City Clerk shall promptly issue his or her requisition to the finance committee of the City Council to credit the taxpayer, as requested by the taxpayer, for any amount finally determined by the City Clerk to be an overpayment of any tax (or fee). The City Clerk shall present the facts and circumstances of the matter to the Committee in executive session, pursuant to W.Va. Code § 29B-l-4(5) pertaining to information that is specifically exempted from disclosure by statute, who may recommend to the City Council that payment of the refund be made. (See W.Va. Code § 11-10-5d)
(2) The City Council shall take up credits or refunds as requested by the taxpayer, for any amount finally determined by the City Clerk to be an overpayment of any tax (or fee) administered under this Article within 30 days of the consideration of the matter by the finance committee and may hear the facts and circumstances of the matter in executive session pursuant to W.Va. Code § 29B-l-4(5) pertaining to information that is specifically exempted from disclosure by statute. (See W.Va. Code § 11-10-5d).
(i) Forms for Claim for Refund or a Credit. The City Clerk may issue forms for the submission of any information necessary for a taxpayer to claim a refund or credit. Notwithstanding the foregoing, where the taxpayer has overpaid the tax imposed by a return, signed by the taxpayer, which shows on its face that an overpayment of tax has been made, the form itself shall constitute a claim for refund or credit.
(j) Applicability of this Section. The provisions of this Section apply to refunds or credits of any tax or fee, additions to tax or fee, penalties or interest imposed by the City of Dunbar.
(k) Erroneous Refund or Credit. If the City Clerk believes that an erroneous refund has been made or an erroneous credit has been established, he or she may proceed to investigate and make an assessment or institute civil action to recover the amount of the refund or credit, within two years from the date the erroneous refund was paid or the erroneous credit was established, except that the assessment may be issued or civil action brought within five years from the date if it appears that any portion of the refund or credit was induced by fraud or misrepresentation of a material fact.
(l) Limitation on Claims for Refund or Credit.
(1) General rule. Whenever a taxpayer claims to be entitled to a refund or credit of any tax (or fee), additions to tax, penalties or interest imposed by the City of Dunbar, the taxpayer shall file a claim for refund, or credit, within three years after the due date of the return in respect of which the tax (or fee) was imposed, determined by including any extension of time for filing the return authorized in writing by the City Clerk, and not thereafter.
(2) Extensions of time for filing claim by agreement. The City Clerk and the taxpayer may enter into a written agreement to extend the period within which the taxpayer may file a claim for refund or credit, which period shall not exceed two years. The period agreed upon may be extended for additional periods not in excess of two years each by subsequent agreements in writing made before expiration of the period previously agreed upon.
(m) Overpayments. Interest shall be allowed and paid at the annual rate established under section West Virginia Code §11-10-17a, from the date the claim for refund or credit is filed. The interest shall be allowed and paid for the period commencing with the date of the filing by the taxpayer of a claim for refund or credit with the City Clerk and ending with the date of a final determination of overpayment. The City Clerk shall, within thirty days after the determination of entitlement to refund, issue his or her requisition or establish a credit as requested by the taxpayer.
(Ord. 655. Passed 11-1-10.)