§ 4.56.160. Refunds.

A.

Whenever the amount of any tax imposed by this chapter has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the tax administrator, it may be refunded as provided in this section.

B.

The tax administrator may refund any tax that has been overpaid, 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 said 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 refund claim on behalf of a class or group of taxpayers. Where the amount of any individual refund claim is in excess of seventy-five thousand dollars ($75,000), city council approval shall be required in addition to approval by the tax administrator.

C.

It is the intent of the city that the one-year written claim requirement of this subsection be given retroactive effect; provided, however, that any claims which arose prior to the commencement of the one-year claims period of this section, and which are not otherwise barred by a then-applicable statute of limitations or claims procedure, must be filed with the tax administrator as provided in this subsection within ninety (90) days following the effective date of the ordinance codified in this chapter.

D.

The tax administrator, or the city council where the claim is in excess of seventy-five thousand dollars ($75,000) and the tax administrator has approved the claim, shall act upon the refund claim within forty-five (45) days of receipt of the refund claim. Said decision shall be final. The tax administrator shall give notice of the action in a form which substantially complies with that set forth in Government Code Section 913.

E.

The filing of a written claim is a prerequisite to any suit thereon. The tax administrator shall give notice of the action in a form which substantially complies with that set forth in Government Code Section 913. Any action brought against the city pursuant to this section shall be subject to the provisions of Government Code Sections 945.6 and 946.

F.

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 service supplier shall also refund to the service users the tax paid pursuant to this chapter on the amount of such refunded charges. The service supplier shall be entitled to claim a credit for such refunded taxes against the amount of tax which is due the city on the next monthly returns. If this chapter is repealed, the city will bear the amounts of any refundable tax.

G.

Notwithstanding subsections B and C of this section, a service supplier shall be entitled to take any overpayment as a credit against an underpayment whenever such overpayment has been received by the city within the three years next preceding a notice of tax deficiency or assessment by the tax administrator, or during any year for which the service supplier, at the request of the tax administrator, has executed a waiver of the defense of the statute of limitations with regard to any claim the city may have for a utility users tax.

(Ord. 6857 § 2 (part), 2001)