Huron Municipal Code Ch. 2.28 Claims Procedures

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.

Notwithstanding the exemptions set forth in Section 905 of the Government Code of the state of California, all claims against the City for damages or money, when a procedure for processing such claim is not otherwise provided 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 of the state. Such claims shall further be subject to the provisions of Sections 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.

(Ord. 318, 1996: Ord. 285, 1992)

Section 2.28.010 is applicable to all claims not otherwise governed by state law. Notwithstanding the foregoing, whenever the amount of any tax or any fee to which this chapter is made applicable by this section, 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 chapter is made 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, (adopted by Ordinance No. 104, and amended by Ordinance 301), relating to the real property transfer tax;

B. Chapter 3.12 of this code, (adopted by Ordinance No. 305), relating to the sales and use tax;

C. Chapter 3.16 of this code, (adopted by Ordinance No. 94), relating to the transient occupancy tax;

D. Chapter 3.20 of this code, (adopted by Ordinance No. 272), relating to the utility user tax;

E. Chapter 5.04 of this code, (adopted by Ordinance No. 116, and subsequently amended by Ordinance No. 145, No. 176, No. 200, No. 202 and No. 228), relating to a fee for a business license;

F. Any tax adopted by either the city council or the voters of the city subsequent to the effective date of the ordinance adopting 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. 317 § 1, 1996)

This section shall apply only to taxes collected pursuant to the provisions of Chapter 3.20 of this code, (adopted by Ordinance No. 272), relating to the utility user tax.

A. Notwithstanding the provisions of Section 2.28.020 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 3.20 of this code 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 of this code 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 3.20 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. 317 § 2, 1996)

The provisions of Section 2.28.010 of this code, (adopted by Ordinance 285) shall be applicable to any claim for refund under the provisions of Section 2.28.020 and/or 2.28.030 and/or this section. Claims for a cause of action under Section 2.28.020 and/or Section 2.28.030 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. 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 Section 2.28.010 of this code.

(Ord. 317 § 3, 1996)