Ventura Municipal Code Art. 7 Refunds and Payment Under Protest

Notwithstanding any other provision, any person paying a business license tax or penalty thereon pursuant to this chapter shall for all purposes be precluded and barred from appealing, contesting or otherwise challenging the business classification designated for said person or the validity of amount of the business license tax or penalty thereon, or seeking refund thereof, or seeking any other remedy available by law, unless said business license tax payment is made under written protest to the collector.

The written protest shall be deemed made for purposes of this section only by submitting a written notice addressed and delivered to the collector at the time of payment of the business license tax indicating that such payment is made under protest and the reasons supporting the protest. (Code 1971, § 2144)

Any tax, or penalties thereon, or portion thereof, paid pursuant to this chapter shall be refunded, if they were:

A. Paid more than once.

B. Erroneously or illegally collected.

C. Paid in excess of the correct amount due.

D. Issued for a business which subsequently does not operate in the city due to applicant’s inability to obtain additional permits required under any provision of this code. In such case, the applicant shall be entitled to a refund of the business tax paid less the administrative cost of processing the original application. Where the applicant cancels the business tax certificate prior to any inspection or investigation taking place, then in that event, applicant shall be entitled to a refund of all tax, inspection or investigation fees paid, less the administrative cost of processing the application.

E. Issued for a business which subsequently becomes prohibited or illegal under any federal, state, or city law. In such a case, the amount refunded shall be prorated on the basis of the proportion which the number of months remaining in the certificate period for which the business tax was paid bears to the number of months in the whole certificate period. (Code 1971, § 2145)

No person may demand a refund for taxes paid under this chapter unless the demand is based on a written protest as provided in Section 4.155.710 or unless a written claim for refund is filed with the collector within the period of one year from the day on which the payment was made to the collector.

The refund claim must be presented on a claim form furnished by the collector or in conformity with Government Code Sections 910 and 910.2. The collector must take action upon such claim in the time period prescribed by Government Code Section 912.4 or the claim shall be deemed rejected pursuant to Government Code Section 912.4(c).

The collector is authorized to make refunds of taxes paid under protest and to reclassify the business designation, if appropriate, after receiving a written protest.

The collector is authorized to make refunds upon a written claim when the collector determines that a refund is warranted in accordance with the provisions of this section less the administrative cost of processing the refund.

As a prerequisite to filing a law suit for a refund of taxes under this section, a written protest, if applicable, or a written claim, if applicable, must be presented and acted upon by the collector. (Code 1971, § 2146)