Chapter 3.68
TAX REFUNDS
Sections:
3.68.010 Procedure upon overpayment.
3.68.010 Procedure upon overpayment.
A. Whenever, upon petition by a taxpayer for a refund, or during an audit or examination of the taxpayer’s records and tax returns, the finance director determines that a sum paid for taxes, penalty, or interest under this title or BMC Title 5 was in excess of the amount properly due within a three-year period preceding the director’s determination or written petition for a refund, and a refund is payable, the director shall credit the overpayment to the taxpayer’s account or refund it at the taxpayer’s option. The finance director’s decisions may be appealed as provided in BMC 3.68.020.
B. Petitions for refunds must state, in writing:
1. The taxpayer’s name, address and telephone;
2. The dates of payment of tax, method of payment, amount and proof of payment;
3. The tax periods involved and taxpayer’s gross income from business activity in the city for said period; and
4. Reasons why a refund is proper.
C. Refunds may be denied or limited, in the finance director’s discretion, when it appears that:
1. Information supplied by the taxpayer is materially misleading, incomplete, false, or fraudulent;
2. The overpayment was the result of taxpayer negligence; or
3. The tax was paid without written protest, delivered with payment to the finance department, under circumstances in which the taxpayer knew or should have known of an objection or basis of claim for overpayment.
D. Interest Calculation on Refunds or Overpayments. After May 1, 2012, the finance director shall compute interest on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060 as it now exists or as it may be amended. If this title is held to be invalid by a court of competent jurisdiction, then the provisions of RCW 82.32.060 existing at the effective date of this chapter shall apply.
E. No provision of this section extends the time necessary for a taxpayer to commence a legal action. No provision creates a right to a refund except and to the extent required by the Constitution and laws of the state of Washington or the United States. (Ord. 1762 § 1, 2012).
3.68.020 Appeals.
A. The finance director’s determination of tax owing, including penalties and interest, may be appealed by filing, in proper form, an appeal with the city council within 20 days of the date of determination. Copies are also to be provided by the appealing party at the same time to the city attorney and the finance director. The date of determination is the date reflected therein or, if mailed, three days from the date of mailing, whichever is later. Filing by a taxpayer requires actual receipt. As a further condition of appeal, a taxpayer must tender to the finance director, pending the outcome of the appeal, the full amount of all taxes, fees, penalties and delinquencies assessed by the city.
B. To be accepted, in proper form, as timely, appeals must show:
1. The taxpayer’s name, telephone number and business address;
2. The tax period and taxpayer’s gross income from business activity in the city for that period with which the appeal is concerned;
3. A receipt or other proof from the finance director showing payment of the amount determined owing by the finance department;
4. The amount of tax, interest and penalty the taxpayer contends is due and method of calculation; and
5. Reasons why a correction should be granted. The appeal must be signed, verified under oath, and dated by an authorized representative of the taxpayer.
C. At the hearing before the city council the determination appealed from is regarded as prima facie correct. The city council may require any party to the appeal to testify under oath and upon personal knowledge and to produce documents or records deemed relevant or necessary. The city council preserves a record of the hearing in such form and manner as the council may deem proper. The city council may reverse or modify the department’s decision and may assess the correct amount of tax, penalty, or interest due if the city council determines the assessment violates the provisions of this chapter or is contrary to law. The decision of the city council is final, subject to review by either party under the provisions of RCW 7.16.040, so long as the appealing party files and serves upon all necessary parties the petition for granting a writ of review within 20 days of the date of issuance of the city council’s decision.
D. Any final judgment for which a recovery is granted by any court of competent jurisdiction for tax, penalties, interest or costs paid by any person shall be paid in the same manner as provided in BMC 3.68.010, upon the filing with the director a certified copy of the order or judgment of the court. (Ord. 1762 § 1, 2012).
3.68.030 Invalidity.
If any section of this chapter is held to be invalid by a court of competent jurisdiction, then such invalidity shall not invalidate the remaining sections of this chapter, and to that extent, the sections of this chapter are severable. (Ord. 1762 § 1, 2012).