a) Whenever the amount of any tax or penalty has been overpaid under this Chapter, it may be refunded as provided in Subsection (B) of this section; provided a written claim, stating under penalty of perjury under the laws of the State of California the specific grounds upon which the claim is founded, is filed with the Treasurer-Tax Collector within three years of the date of payment. The claim shall be on forms furnished by the Treasurer-Tax Collector.
b) A person licensed to engage in commercial cannabis activity may claim a refund or take as credit against taxes collected and remitted any amount overpaid when it is established, in a manner prescribed by the Tax Collector, that a refund is due.
c) The Treasurer-Tax Collector, his or her deputies or any other County officer charged with the administration of this Chapter, shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's books and business records after request by the Treasurer-Tax Collector to do so.
(§ 1, Ord. 1496, operative July 1, 2018, if approved by voters)