A. Any action or proceeding challenging the constitutionality or validity of the tax imposed by this chapter shall be brought according to the procedures and within the sixty-day limitations period set forth in Chapter 9 of Title X of Part 2 of the Code of Civil Procedure (commencing with Section 860). No challenge to the constitutionality or validity of this chapter shall be made other than within the time and manner specified therein.
B. Any request for a refund not involving a challenge to the validity or constitutionality of the tax imposed by this chapter shall be presented in a claim filed within one year of payment of the tax sought to be refunded. Any action brought against the city for failure to refund such taxes must be commenced within six months after the date the claim is acted upon or deemed rejected by the
City Council
. (Ord. 566 § 2(part), 1994).