§ 4.28.100. Apportionment and tax credit.

In the event a service user subject to the tax under this Chapter is properly taxed by another state or local government for a utility users tax substantially similar to Oakland's utility users tax, the service user may request and receive a tax credit.

The tax credit must be requested in writing within one year of payment of the tax period. Such request must be accompanied by written proof acceptable to the Office of Finance that the other jurisdiction's utility users tax: (A) was substantially similar to Oakland's utility users tax; (B) was properly and legally levied by that jurisdiction; and (C) was actually paid to and not refunded by that jurisdiction.

No credit for penalties or interest associated with the tax for such other jurisdiction will be given by the city. The credit herein may be requested only by the service user unless specifically agreed to in writing by the Office of Finance.

(Prior code § 5-23.071)