Gilroy Municipal Code Art. XI Refunds

Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded as provided in this section:

(a) The tax collector may refund any tax that has been overpaid or paid more than once or has been erroneously or illegally collected or received by the tax collector under this chapter, provided that no refund shall be paid under the provisions of this section unless the claimant has submitted a written claim to the tax collector within one (1) 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 claim on behalf of a class or group of taxpayers. The submission of a written claim, which is acted upon by the city council, shall be a prerequisite to a suit thereon. (See Government Code Section 935). The city council shall act upon the refund claim within the time period set forth in Government Code Section 912.4. If the city council fails or refuses to act on a refund claim within the time prescribed by Government Code Section 912.4, the claim shall be deemed to have been rejected by the city council on the last day of the period within which the city council was required to act upon the claim as provided in Government Code Section 912.4. It is the intent of the city council that the one-year written claim requirement of this subsection be given retroactive effect; provided, however, that any claims which arose prior to the commencement of the one year claims period of this subsection, and which are not otherwise barred by a then applicable statute of limitations or claims procedure, must be filed with the tax collector as provided in this subsection within ninety (90) days following the effective date of this ordinance.

(b) Notwithstanding other provisions of this section, whenever a service supplier or non-utility supplier, pursuant to an order of the California Public Utilities Commission or a court of competent jurisdiction, makes a refund to service users of charges for past utility services, the taxes paid pursuant to this chapter on the amount of such refunded charges shall also be refunded to service users, and the service supplier or non-utility supplier shall be entitled to claim a credit for such refunded taxes against the amount of tax which is due upon the next monthly returns. In the event this ordinance is repealed, the amounts of any refundable taxes will be borne by the city.

(Ord. No. 99-12, Exh. B, 9-7-1999)

A service supplier or non-utility supplier may claim a refund or take as credit against taxes collected and remitted an amount overpaid, paid more than once, or erroneously or illegally collected or received in the manner provided in section 26B.42, but only when it is established in a manner prescribed by the tax collector that the person from whom the tax has been collected was not a service user.

(Ord. No. 99-12, Exh. B, 9-7-1999)

Any service user may obtain a refund of taxes overpaid, or paid more than once, or erroneously or illegally collected or received by the city by filing a claim in the manner provided in section 26B.42, but only when the service user having paid the tax to the service supplier or non-utility supplier establishes to the satisfaction of the tax collector that the service user has been unable to obtain a refund from the service supplier or non-utility supplier who collected the tax.

(Ord. No. 99-12, Exh. B, 9-7-1999)

No refund shall be paid under the provisions of this article unless the claimant establishes his right thereto by written records showing entitlement thereto.

(Ord. No. 99-12, Exh. B, 9-7-1999)