§ 4.68.210. Refunds and procedures.

A.

Filing claim.

1.

Any tax imposed by this chapter, including any interest or penalty added thereto, may be refunded by the director as provided in Subsections B. and C. of this section whenever such tax has been:

a.

Overpaid;

b.

Paid more than once; or

c.

Erroneously or illegally collected or received by the city, including any instance where a service supplier, pursuant to an order by the California Public Utilities Commission or a court of competent jurisdiction, refunds to its service users taxes paid on refunded charges.

2.

No refund shall be paid by the director unless a written claim for refund is filed with the director, and the provisions of Chapter 4.82 are satisfied.

B.

Refund or Credit to Service Supplier. A service supplier may obtain a refund of or take as credit against taxes remitted any amount overpaid, paid more than once, or erroneously, or illegally collected or received by the city by filing a claim in the manner provided in Subsection A. The director shall not grant a refund or a credit to a service supplier unless the service supplier has refunded the tax to the service user or credited the tax to charges subsequently payable by the service user to the service supplier.

C.

Refund to Service User. A service user may obtain a refund of any tax, interest or penalty by filing a claim in the manner provided in Subsection A. when:

1.

The service user was required to remit directly to the director a tax imposed by Section 4.68.050 or Section 4.68.070 and the service user establishes to the satisfaction of the director that the amount was overpaid, paid more than once, or erroneously, or illegally collected; or

2.

The service user establishes that the amount was overpaid, paid more than once, or erroneously, or illegally collected and has paid the tax to the service supplier but is unable to obtain a refund or credit from the service supplier who collected the tax.

(Prior code § 17014; Ords. 22833, 27787.)