(Amended by Ord. No. 173, 587, Eff. 12/7/00.)
(a) The head of any department or office in which there is collected or received for and on behalf of the City any tax administered by the City, license fee, permit fee or application fee may, upon written application of the person who paid such tax or fee, filed with such department or office, refund all or part of such payment as herein provided, and not otherwise, without the necessity of first receiving the approval of the City Council therefor, if such refund does not exceed the sum of $29,457.00, and if the head of such department or office is satisfied, upon such proof as may be presented to or required by him or her, that any of the following conditions exist: (First Sentence Amended by Ord. No. 174,174, Eff. 9/21/01.)
1. Where a refund is specifically authorized by the provision of law requiring payment of the tax, license, permit or application fee.
2. Where the money is paid to secure a business tax registration certificate, license or permit not required by law.
3. Where the amount paid was in excess of the amount required by law.
4. Where the money paid was not required by law.
5. Where the applicant for any business tax registration certificate, license or permit has not, at any time after the commencement of the period or term during which the requested certificate, license or permit would have been effective, commenced or engaged in the business or occupation, or performed any act, for which the certificate, license or permit was required; or where a person has filed an application or appeal and subsequently has withdrawn said application or appeal; provided, however, that the City has not made any physical inspection or examination of real property, held or conducted any hearing, performed any tests, or done any similar work, whether required or contemplated by law or not, as a result of the filing or issuance of any of the foregoing; and, provided further, that the certificate, license, or permit, if the same has in fact been issued, must be surrendered for cancellation and a written request for such cancellation must be filed with the department of the City issuing the same on or before the date of refund. In case of refunds made under this condition, 20 percent of the amount paid shall be deducted and retained by the City to cover clerical and other overhead costs and expenses entailed in the transaction.
(b) The provisions of this section shall not relieve any person from compliance with the provisions of Section 350 of the Charter relating to the presentation of claims prior to the bringing of a suit or action thereon, or be deemed to limit or qualify the lawful right of any person to bring or maintain any action or proceeding based upon the general law of this state for any remedy provided by that law. (Amended by Ord. No. 173,304, Eff. 6/30/00, Oper. 7/1/00.)
(c) The head of any department or office making any refund of taxes or fees hereunder is hereby authorized to cause a demand to be drawn on the general fund or such other fund in which such tax, license, permit or application fee may have been deposited. (Amended by Ord. No. 174,174, Eff. 9/21/01.)
(d) The head of any department or office, authorizing any refund of taxes or fees hereunder, shall cause a detailed report thereof to be made, showing the names and addresses of the persons receiving such refunds, the amounts thereof, the kinds of taxes or fees refunded, and the reasons why said refunds were made. Such report shall be transmitted to the Council and the Controller at such times as the Council may require, but not less frequently than annually. (Amended by Ord. No. 174,174, Eff. 9/21/01.)
(e) The monetary limitations in Subsection (a) above shall be subject to an adjustment at the beginning of each fiscal year after 1995-96 based upon the Consumer Price Index for all urban consumers for the Los Angeles area published by the United States Department of Labor, Bureau of Labor Statistics. The Controller shall calculate the adjustment in accordance with the methodology used to calculate monetary limits for intra departmental fund transfers pursuant to Los Angeles City Charter Section 343(c) and shall notify department heads in writing of the adjusted monetary limit. (Amended by Ord. No. 173,304, Eff. 6/30/00, Oper. 7/1/00.)