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or fails to produce the information requested in an administrative subpoena within the time specified, then the Tax Administrator may impose a penalty of $500 on such person for each day following: i) the initial date that the person refuses to provide such access; or, ii) the due date for production of records as set forth in the administrative subpoena. This penalty shall be in addition to any other penalty imposed under this Chapter. Section 18. Section 2-4-255 NONRESIDENTIAL USER REBATE of the San Leandro Municipal Code is hereby amended to read as follows: (a) Effective July 1, 2004 any nonresidential user who has paid combined telephone, electric or gas utility user taxes in excess of Twenty-five Thousand Dollars ($25,000), exclusive of interest and penalties, during the 2003-04 utility tax year shall be entitled to a rebate of a portion of such excess tax payments in accordance with the provisions of this section. (b) Not later than ninety (90) days following the end of the 2003-04 utility tax year, such user may apply to the Tax Administrator for a rebate on forms and in the manner prescribed by the Tax Administrator. (c) Upon timely presentation of evidence satisfactory to the Tax Administrator a rebate shall be made to the nonresidential user in an amount equal to the total utility user taxes paid minus the sum of Twenty-five Thousand Dollars ($25,000), multiplied by .5. The Tax Administrator shall set off against such rebate any taxes, charges, interest or late payments then due and owing the City. (d) No rebate shall be paid to any nonresidential service user who fails to apply for a rebate within the time prescribed by this section. Section 19. Section 2-4-256 APPEALS of the San Leandro Municipal Code is hereby added to read as follows: (a) The provisions of this section apply to any decision (other than a decision relating to a refund pursuant to Section 2-4-270 of this Chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator. Any person aggrieved by any decision (other than a decision relating to a refund pursuant to Section 2-4-270 of this Chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator, shall be required to comply with the appeals procedure of this section. Compliance with this section shall be a prerequisite to a suit thereon. [See Government Code Section 935(b).] Nothing herein shall permit the filing of a claim or action on behalf of a class or group of taxpayers. (b) If any person is aggrieved by any decision (other than a decision relating to a refund pursuant to Section 2-4-270 of this Chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator; he or she may appeal to the City Manager by filing a notice of appeal with the City Clerk within fourteen (14) days of the date of the decision, deficiency determination, assessment, or administrative ruling of the Tax Administrator which aggrieved the service user or service supplier. ORDINANCE NO. 2004-01 a l 6