A. Notwithstanding any other provision of this Chapter, 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 Chapter on the amount of such refund 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 which is due upon the next monthly returns. In the event this Chapter is repealed prior to the time that the service supplier has received credit for such refunded taxes then the City shall pay the amount of refunded taxes due.
B. Prior to making any refund pursuant to subsection A of this section, the service supplier shall provide in the time and manner prescribed by the City Administrator a copy of the order of the California Public Utilities Commission (or judgement of a court of competent jurisdiction) mandating the refund, and any other relevant material or information.
(Ord. MC-510, 4-22-86)