Chapter 3.28 CLAIMS PROCEDURE AND REFUNDS OF TAXES AND CERTAIN FEES

Chapter 3.28
CLAIMS PROCEDURE AND REFUNDS OF TAXES AND CERTAIN FEES

Sections:

3.28.010 Establishment of claims procedure.

A. Pursuant to the authority contained in Section 935 of the Government Code of the state of California, the following claims procedures are established for those claims against the city for money or damages not now governed by state or local laws.

B. Notwithstanding the exemptions set forth in Section 905 of the Government Code, all claims against the city for damages or money, when a procedure for processing such claims is not otherwise proved by state or local laws, shall be presented within the time limitations and in the manner prescribed by Sections 910 through 915.2 of the Government Code. Such claims shall further be subject to the provisions of Section 945 through 946 of the Government Code of the state relating to the prohibition of suits in the absence of the presentation of claims and action thereon by the council.

C. Any and all claims under this chapter shall be made within one year of the date of the accrual of the cause of action pursuant to the provisions of Section 915 et seq. of the Government Code, made applicable through Section 935 of the Government Code and this section.

D. The claims procedure set forth in this section shall be applicable to the claim for refund of taxes and such fees as the balance of the chapter addresses, however the applicability of this section is not limited only to claims for the refund of such taxes or fees. (Ord. 96-4 § 8 (part), 1996)

3.28.020 Applicability of this chapter.

Whenever the amount of any tax or any fee to which this section is made specifically applicable, has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the tax administrator under one or more of the provisions to which this section is made specifically applicable, it may be refunded as provided in this chapter. this chapter is specifically applicable to any sums collected pursuant to the provisions of any one or more of the following:

A. Chapter 3.08 of this code, relating to the real property transfer tax;

B. Chapter 3.12 of this code relating to the sales and use tax;

C. Chapter 3.16 of this code, relating to the transient occupancy tax;

D. Chapter 3.18 of this code, relating to the utility user tax;

E. Chapters 5.04, 5.08, 5.12, 5.16, 5.28, 5.34, 5.40, 5.44, 5.62 and 5.68 of this code, relating to a fee for business licenses for different kinds of businesses;

F. Any tax adopted by either the city council or the voters of the city subsequent to the effective date of the ordinance codified in this chapter and made applicable only within the city;

G. Any fee charged by the city, other than a facility fee pursuant to Section 66000 et seq. of the Government Code, which is in excess of the cost of providing the services for which the fee is charged. (Ord. 96-4 § 8 (part), 1996)

3.28.030 Refunds of utility user tax.

This section shall apply only to taxes collected pursuant to the provisions of Chapter 3.18, relating to the utility user tax.

A. Notwithstanding the provisions of Section 3.28.020 of this chapter, a service supplier may claim credit against utility user taxes remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established that the service user from whom the tax has been collected did not owe the tax, provided, however, that neither a refund nor a credit shall be allowed unless the amount of tax erroneously or illegally collected has either been refunded to the service user or credited to charges subsequently payable by the service user to the person required to collect and remit. A service supplier that has collected any amount of tax in excess of the amount of tax imposed by Chapter 3.18 and actually due from a service user, may refund such amount to the service user and claim credit for such overpayment against the amount of tax which is due upon any other monthly returns; provided such credit is claimed in a return dated no later than one year from the date of the overpayment.

B. Notwithstanding other provisions of this section, whenever a service supplier, pursuant to an order of the California Public Utilities Commission or a court of competent jurisdiction, made a refund to one or more service users of charges for past utility services, the taxes paid pursuant to Chapter 3.20 on the amount of such refunded service charges may also be refunded to service users by the service supplier and the service supplier can claim credit for such refunded taxes against the amount which is due upon any monthly returns. In the event that Chapter 3.18 is repealed, any refundable taxes will be borne by the city.

C. A service supplier may refund the taxes collected to the service user in accordance with this section or by the service supplier’s customary practice. (Ord. 96-4 § 8 (part), 1996)

3.28.040 Time for making a claim.

Claims under Section 3.28.020 or 3.28.030 shall be considered to have accrued as of the date of the alleged overpayment or the date of the second payment if the claim is that it was paid more than once, or on the date of the erroneous or illegal collection if the claim is that it has been erroneously or illegally collected or received by the tax administrator. Pursuant to the provisions of Section 3.28.010(C), a claim shall be filed, if at all, within one year of the date of the accrual of the cause of action. (Ord. 96-4 § 8 (part), 1996)