A. Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Director of Finance and Management Services under this Chapter, it may be refunded as provided in this section.
B. A person required to collect and remit taxes imposed under this Chapter may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Director of Finance and Management Services that the service user from whom the tax has been collected did not owe the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the service user or credited to charges subsequently payable by the service user to the person required to collect and remit.
C. No refund shall be paid under the provisions of this section unless the claimant has submitted a written claim to the Director of Finance and Management Serviceswithin one year of the overpayment of erroneous or illegal collection of said tax. Such claim must clearly establish claimant's right to the refund by written records showing entitlement thereto. The submission of a written claim, which is acted upon by the City Council, shall be a prerequisite to a suit thereon. (See Government Code Section 935.) The Mayor and Common Council shall act upon the refund claim within the time period set forth in Government Code Section 912.4, the claim shall be deemed to have been rejected on the last day of the period within which the Mayor and Common Council was required to act upon the claim as provided in Government Code Section 912.4. It is the intent of the Mayor and Common Council that the requirement of this subsection to file a written claim within one year of the overpayment of erroneous or illegal collection of said tax be given retroactive effect to all claims that arose under this Chapter 3.44 at any time period to the effective date of this ordinance; provided, however, that any claims which arose prior to the commencement of the one year claims period of this subsection, and which are not otherwise barred by a then applicable statute of limitations or claims procedure, must be filed with the Director of Finance and Management Services as provided in this subsection within ninety (90) days following the effective date of this ordinance.
(Ord. MC-1625, 2-21-24; Ord. MC-899, 3-22-94; Ord. 3796, 1-09-79; Ord. 2931, 8-13-68)