§ 5.04.540. Refund of tax, penalty or interest paid more than once or erroneously or illegally collected.

A.

Illegally Collected Tax. Whenever the amount of any tax, penalty or interest has been illegally paid to, collected, or received by the city under Title 5 of the Municipal Code, so much of the tax as has been illegally collected may be refunded, provided a verified claim in writing therefore, stating under penalty of perjury the specific grounds upon which the claim was founded, with specificity sufficient to enable the Director of Finance to understand and evaluate the claim, is filed with the Director of Finance within one year from the date the tax was paid. In the event that a provision in this chapter is found to be invalid, the taxpayer will be compensated to the extent of the taxpayer's injury from the tax as established by the taxpayer in accordance with the procedures adopted by the Director of Finance.

B.

Erroneously Collected Tax. Whenever the amount of any tax, penalty or interest has been, due solely to a clerical, accounting or mathematical error, erroneously paid to, collected or received by, the city under Title 5 of the Municipal Code, so much of the tax collected or received by the city due to said clerical, accounting or mathematical error, may be refunded, provided a verified claim in writing therefore, stating under penalty of perjury the specific grounds upon which the claim was founded, with specificity sufficient to enable the Director of Finance to understand and evaluate the claim, is filed with the Director of Finance within fifteen (15) months from the date the tax was paid.

C.

Submission of Claim. A claim shall be on a form furnished by the Director of Finance. A claim for refund may only be signed by the taxpayer or other person determined to be liable for the tax or said person's guardian or conservator. No other agent, including the taxpayer's attorney, may sign a refund claim. Class claims for refunds shall not be permitted. If the claim is approved by the Director of Finance, the excess amount collected may be refunded or may be credited on any amount due and payable from the person from whom it was collected, or by whom paid, and the balance may be refunded to such person, his or her administrators or executors.

No refund of any tax or registration fee paid under this chapter shall be made by virtue of the discontinuance, dissolution, or other termination of a business. The City Auditor shall annually on a test basis audit refunds previously approved by the Director of Finance.

(Ord. 12838 § 3 (part), 2007; Ord. 12432 § 3, 2002: prior code § 5-1.53)