Refunds of overpayments
Claims for refund must be filed on forms in the manner prescribed by the collector. No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a written claim for refund is filed with the collector within one year from the last day of the calendar month following the period for which the overpayment was made. The burden of proof shall be upon the taxpayer to establish the overpayment. If the collector determines that an overpayment was made, the collector shall refund the amount overpaid. Application and processing fees are not refundable.
Refund for Termination by governmental action
Upon written application, the collector is authorized to refund any business tax collected when the business is terminated through condemnation or eminent domain by any agency of local, county, state or national governments.
Claims for money, damages or refunds of money
A. Claims Required. All claims against the city for money or damages not otherwise governed by the Government Claims Act, California Government Code Sections 900 et seq., or another state law (hereinafter in this section, "claims") shall be presented within the time, and in the manner, prescribed by Part 3 of Division 3.6 of Title 1 of the California Government Code (commencing with Section 900 thereof) for the claims to which that part applies by its own terms, as those provisions now exist or shall hereafter be amended, and as further provided by this ordinance. No order of a refund may be made until a written claim therefore has been presented to the city in accordance with this section. In accordance with California Government Code Sections 935(b) and 945.6, no suit for money, damages or a refund may be brought against the city until a written claim has been presented to the city council and has been acted upon or has been deemed to be rejected by the city council. No suit for money, damages or a refund may be maintained by a person who has not complied with the requirements of this section. Only the person who filed the claim may bring such a suit, and if another person should do so, judgment shall not be rendered for the plaintiff.
B. Form of Claim. All claims shall be made in writing and verified by the claimant or by his or her guardian, conservator, executor or administrator. All claims shall contain the information required by California Government Code Section 910. The foregoing reference to Government Code Section 910 shall not be construed to authorize a class claim, and no claim may be filed on behalf of a class of persons unless verified by every member of that class.
C.Claim Prerequisite to Suit. In accordance with California Government Code Sections 935(b) and 945.6, all claims shall be presented as provided in this section and acted upon by the city prior to the filing of any action on such claims, and no such action may be maintained by a person who has not complied with the requirements of this section.
D. Suit. Any action brought against the city upon any claim or demand shall conform to the requirements of Sections 940-949 of the California Government Code. Any action brought against any employee of the city shall conform with the requirements of Section 950-951 of the California Government Code.
Construction fee payment refund
The applicable fee as described in this chapter shall be due and payable upon issuance by the city of the building permit for the construction of any dwelling unit. Any fee paid pursuant to the terms of this chapter shall be paid one time only. Any fee paid pursuant to the terms of this chapter shall be refunded by the city in the event that the building permit is not used for such construction.