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, 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, 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.
(B) The submission of a written claim, which is acted upon by the City Council, shall be a prerequisite to a suit thereon. (See Cal. Government Code § 935.) 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/City Council fails or refuses to act on a refund claim within the time prescribed by Cal. Government Code § 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. Nothing herein shall permit the filing of a claim on behalf of a class or group of taxpayers.
(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 said tax. The Tax Administrator shall 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, or a service user subject to § 5.76.060 of this chapter, remits a tax to city in excess of the amount of tax imposed by this chapter, the service supplier, or service user subject to § 5.76.060 of this chapter, 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 determine the validity of the service user’s claim of credit, and the underlying basis for such claim.
(E) Notwithstanding other provisions of this section, whenever a service supplier, pursuant to an order of the California Public Utilities Commission, makes a refund to service users of charges for past utility services, the taxes paid pursuant to this chapter on the amount of such refunded 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, the amounts of any refundable taxes will be borne by the city.
(F) A service user who desires to obtain the benefits of the maximum tax limitations in §§ 5.76.030(G), 5.76.040(G), 5.76.050(G), 5.76.060(F) and 5.76.070(F), shall file a claim for refund with the Tax Administrator and the claimant must establish his or her right to a refund by written records or other relevant evidence.
(1995 Code, § 5.76.180) (Ord. 05-1958, passed - -2005)