CHAPTER 21
PROCEDURE UPON OVERPAYMENT AND APPEALS
SECTION:
5-21-1: Procedure Upon Overpayment
5-21-1 PROCEDURE UPON OVERPAYMENT:
A. Whenever, upon petition by a taxpayer for a refund or otherwise, the department determines that a sum paid for taxes under this Title was in excess of the amount properly due within a three-year period preceding the departmental determination or written petition for a refund, and a refund is payable, the department credits the overpayment to the taxpayer’s account or refunds it at the taxpayer’s option. Department decisions may be appealed as provided in Section 5-21-2.
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 Director of Finance’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 careless oversight; or
3. The tax was paid without written protest, delivered with payment to the department, under circumstances in which the taxpayer knew or should have known of an objection or basis of claim for overpayment.
D. Refunds accrue interest at the rate allowed in RCW 82.32.060 for refund of state taxes.
E. No provision of this Title 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. 4882, 12-18-00)
5-21-2 APPEALS:
A. The department’s determination of tax owing, including penalties and interest, may be appealed by filing, in proper form, an appeal with the Hearing Examiner within twenty (20) days of the date of determination. Copies are also to be provided by the appealing party in such time to the City Attorney and the department. The date of determination is the date reflected therein or, if mailed, three (3) days from the date of mailing, whichever is later. “Filing” requires actual receipt. As a further condition of appeal a taxpayer must tender to the City Treasurer, pending the outcome of the appeal, the full amount of all taxes, fees, penalties and delinquencies assessed by the City and must pay under written protest setting forth all of the grounds upon which such tax is claimed to be unlawful or excessive. (Ord. 5596, 4-4-11)
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 City Treasurer showing payment of the amount determined owing by the 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 the determination appealed from is regarded as prima facie correct. The Hearing Examiner 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 Hearing Examiner preserves a record of the hearing in such form and manner as the Examiner may deem proper. The Examiner may reverse or modify the Department’s decision and may assess the correct amount of tax, penalty, or interest due if the Examiner determines the assessment violates the provisions of this Chapter or is contrary to law. The decision of the Hearing Examiner 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 Examiner’s decision. (Ord. 4882, 12-18-00)