Redwood City Municipal Code § 32.704 Refund to Customers Required

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Editor's note— Ord. No. 2386, § 5, adopted Sept. 24, 2012, amended Art. IX in its entirety to read as herein set out. Former Art. IX, § 32.701, pertained to taxes paid prior to seeking refund or judicial relief and derived from Ord. No. 2353, § 1, adopted March 8, 2010.

This Ordinance is adopted pursuant to the authority granted by the Redwood City Charter and by Section 935 of the California Government Code.

(Ord. No. 2386, § 5, 9-24-2012)

The Tax Administrator may refund any tax (including penalties and interest) that has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the Tax Administrator provided a claim has been filed in accordance with all of the provisions of this Chapter and Article IV of Chapter 1 of this Code. Only the taxpayer who actually paid the tax to the City and with regard to Transient Occupancy Tax, Utility Users Tax and Communications Users Tax, the Operator/Service Supplier who has remitted the amount claimed to the City and refunded the amount claimed to the taxpayer may file a claim for a refund. No other person has standing to seek or be paid a refund.

(Ord. No. 2386, § 5, 9-24-2012)

Prior to seeking judicial relief with respect to a dispute regarding any tax imposed by the City of Redwood City, an aggrieved taxpayer and tax remitter must exhaust administrative remedies by: (1) exhausting any administrative remedies specified by any other provision of this Code or other applicable law, (2) paying the full amount owed, or assessed by the City to be owed, including applicable penalties and interest, and (3) presenting a claim for refund pursuant to Article IV of Chapter 1 of this Code.

(Ord. No. 2386, § 5, 9-24-2012)

An Operator/Service Supplier may not file a claim for a refund or credit against taxes collected and remitted, unless such Operator/Service Supplier establishes in a manner prescribed by the Tax Administrator that (1) the Operator/Service Supplier is the person or entity that actually paid or remitted the tax to the City; or (2) the amount of the tax sought to be refunded or credited has been refunded by the Operator/Service Supplier to the person who paid the tax.

(Ord. No. 2386, § 5, 9-24-2012)

No refund shall be paid under the provisions of this Chapter unless the claimant or his or her guardian, conservator, executor, or administrator has submitted a written claim to the City in accordance with the provisions of this Code, within one year of the claimed 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.

(Ord. No. 2386, § 5, 9-24-2012)

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this City or against any officer of the City to prevent or enjoin the collection under this Chapter of any tax or any amount of tax required to be collected and/or remitted.

(Ord. No. 2386, § 5, 9-24-2012)