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

B. The Finance Director may refund any tax that has been overpaid, paid more than once or erroneously or illegally collected or received by the Finance Director 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, under penalty of perjury, to the Finance Director 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 the amount set by separate resolution of the City Council relating to the settlement of general liability claims against the City, City Council approval shall be required.

C. It is the intent of the City that the one-year written claim requirement of this section be given retroactive effect; provided, however, that any claims which arose prior to the enactment 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 Finance Director as provided in this subsection within 90 days following the effective date of the ordinance codified in this section.

D. The City Manager, or his or her designee, or the City Council where the claim is in excess of $50,000, shall act upon the refund claim within 45 days of the initial receipt of the refund claim, or, if the claim is amended, within 45 days after the amended claim is presented. Said decision shall be final. If the City Manager/designee/City Council fails or refuses to act on a refund claim within the 45-day period, the claim shall be deemed to have been rejected by the City on the forty-fifth day. The Finance Director shall give notice of the action in a form that substantially complies with that set forth in Government Code Section 913.

E. The filing of a written claim pursuant to Government Code Section 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 Government Code Sections 945.6 and 946.

F. Notwithstanding the notice provisions of this section, in the event that a service supplier remits a tax to the City in excess of the amount of tax imposed by this chapter, that supplier may claim credit for such overpayment against the amount of tax which is due upon any other monthly returns to the Finance Director, provided such credit is claimed in writing no later than one year from the date of the claimed overpayment. The Finance Director shall first determine the validity of the claim, and the underlying basis for the claim.

G. Notwithstanding the notice provisions of this section, a service supplier that has collected and remitted to the City 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 said 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 City, 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 Finance Director shall first determine the validity of the service user’s claim of credit, and the underlying basis for such claim. (Ord. 3057 § 1, 2007; Ord. 1288 § 1, 1970; prior code § 30.513).