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 Tax Administrator under this chapter from a person or service supplier, it may be refunded as provided in this section.
(A) The Tax Administrator may refund any tax that has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this chapter from a person or service supplier, provided that no refund shall be paid under the provisions of this section unless the claimant or his or her guardian, conservator, executor, or administrator has submitted a written claim to the Tax Administrator within one year of the overpayment or erroneous or illegal collection of the tax. Such claim must clearly establish claimant’s right to the refund by written records showing entitlement thereto. Nothing herein shall permit the filing of a claim on behalf of a class or group of taxpayers unless each member of the class has submitted a written claim under penalty of perjury as provided by this section.
(B) The filing of a written claim pursuant to Cal. Government Code § 935 is a prerequisite to any suit thereon. Any action brought against the city pursuant to this section shall be subject to the provisions of Cal. Government Code §§ 945.6 and 946. The Tax Administrator, or the City Council where the claim is in excess of $5,000, shall act upon the refund claim within the time period set forth in Cal. Government Code § 912.4. If the Tax Administrator or City Council fails or refuses to act on a refund claim within the time prescribed by Cal. Government § 912.4, the claim shall be deemed to have been rejected by the City Council on the last day of the period within which the City Council was required to act upon the claim as provided in Cal. Government Code § 912.4. The Tax Administrator shall give notice of the action in a form which substantially complies with that set forth in Cal. Government Code § 913.
(C) Notwithstanding the notice provisions of division (A) of this section, a service supplier that has collected any amount of tax in excess of the amount of tax imposed by this chapter and actually due from a service user (whether due to overpayment or erroneous or illegal collection of the tax), may refund such amount to the service user, or credit to charges subsequently payable by the service user to the service supplier, and claim credit for such overpayment against the amount of tax which is due upon any other monthly returns to the Tax Administrator, provided such credit is claimed in a return dated no later than one year from the date of overpayment or erroneous or illegal collection of the tax. The Tax Administrator shall first determine the validity of the service user’s claim of credit, and the underlying basis for such claim.
(D) Notwithstanding the notice provisions of division (A) of this section, in the event that a service supplier remits a tax to city in excess of the amount of tax imposed by this chapter, the service supplier may claim credit for such overpayment against the amount of tax which is due upon any other monthly returns to the Tax Administrator, provided such credit is claimed in a return dated no later than one year from the date of overpayment of the tax. The Tax Administrator shall first determine the validity of the service user’s claim of credit, and the underlying basis for such claim.
(Ord. 07-05, passed 6-5-2007)