San Jose Municipal Code Part 5 Refunds and Appeals

A. Filing claim.

1. Any tax imposed by this chapter, including any interest or penalty added thereto, may be refunded by the director as provided in Subsections B and C of this section whenever such tax has been:

a. Overpaid;

b. Paid more than once; or

c. Erroneously or illegally collected or received by the city, including any instance where a service supplier, pursuant to an order by the California Public Utilities Commission or a court of competent jurisdiction, refunds to its service users taxes paid on refunded charges.

2. No refund shall be paid by the director unless a written claim for refund is filed with the director, and the provisions of Chapter 4.82 are satisfied.

B. Refund or credit to service supplier. A service supplier may obtain a refund of or take as a credit against taxes remitted any amount overpaid, paid more than once, or erroneously, or illegally collected or received by the city by filing a claim in the manner provided in Subsection A. The director shall not grant a refund or a credit to a service supplier unless the service supplier has refunded the tax to the service user or credited the tax to charges subsequently payable by the service user.

C. Refund to service user. A service user may obtain a refund of any tax, interest or penalty by filing a claim in the manner provided in Subsection A when:

1. The service user was required to remit directly to the director a tax imposed by this chapter and the service user establishes to the satisfaction of the director that the amount was overpaid, paid more than once, or erroneously, or illegally collected; or

2. The service user establishes that the amount was overpaid, paid more than once, or erroneously or illegally collected and has paid the tax to the service supplier but is unable to obtain a refund or credit from the service supplier who collected the tax.

(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)

A. Administrative appeals. The provisions of this section apply to a final determination by the director under Section 4.70.570. Any person aggrieved by such a decision of the director, shall be required to comply with the appeals procedure of this section. Compliance with this section shall be a prerequisite to a suit thereon. Nothing herein shall permit the filing of a claim or action on behalf of a class or group of taxpayers.

B. Appeal to city manager. Any person aggrieved by a decision of the director pursuant to Section 4.70.570, may appeal to the city manager by filing a notice of appeal with the city clerk within fifteen (15) days of the date of the mailing of the decision by the director. The city manager shall fix a time and place for hearing the appeal, and provide not less than five (5) days' written notice thereof to such person.

C. Appeal hearing. The city manager shall hear and determine all questions raised on appeal and may affirm, reverse or modify the decision of the director. The decision of the city manager shall be final and any amount found to be owing shall be immediately due and payable. The city clerk shall mail written notice of the city manager's decision to the person who brought the appeal.

D. Manner of notice. All notices under this section may be sent by regular mail, postage prepaid.

(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)