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(a) Written Claim for Refund. The Tax Administrator may refund any tax that has been <br />overpaid or paid more than once or has been erroneously or illegally collected or received <br />by the Tax Administrator under this Chapter from a person or service supplier, provided <br />that no refund shall be paid under the provisions of this section unless the claimant or his <br />or her guardian, conservator, executor, or administrator has submitted a written claim to <br />the Tax Administrator within one year of the overpayment or erroneous or illegal <br />collection of said tax. Such claim must clearly establish claimant's right to the refund by <br />written records showing entitlement thereto. Nothing herein shall permit the filing of a <br />claim on behalf of a class or group of taxpayers unless each member of the class has <br />submitted a written claim under penalty of perjury as provided by this subsection. <br />(b) Compliance with Claims Act. The filing of a written claim pursuant to Government <br />Code Section 935 is a prerequisite to any suit thereon. Any action brought against the <br />City pursuant to this section shall be subject to the provisions of Government Code <br />Sections 945.6 and 946. The Tax Administrator, or the City Council where the claim is in <br />excess of five thousand dollars ($5,000), shall act upon the refund claim within the time <br />period set forth in Government Code Section 912.4. If the Tax Administrator/City <br />Council fails or refuses to act on a refund claim within the time prescribed by <br />Government Section 912.4, the claim shall be deemed to have been rejected by the City <br />Council on the last day of the period within which the City Council was required to act <br />upon the claim as provided in Government Code Section 912.4. The Tax Administrator <br />shall give notice of the action in a form which substantially complies with that set forth in <br />Government Code Section 913. <br />(c) Refunds to Service Suppliers. Notwithstanding the notice provisions of subsection (a) <br />of this Section, the Tax Administrator may, at his or her discretion, give written <br />permission to a service supplier, who has collected and remitted any amount of tax in <br />excess of the amount of tax imposed by this Chapter, to claim credit for such <br />overpayment against the amount of tax which is due the City upon a subsequent monthly <br />return(s) to the Tax Administrator, provided that: i) such credit is claimed in a return <br />dated no later than one year from the date of overpayment or erroneous collection of said <br />tax; ii) the Tax Administrator is satisfied that the underlying basis and amount of such <br />credit has been reasonably established; and, iii) in the case of an overpayment by a <br />service user to the service supplier that has been remitted to the City, the Tax <br />Administrator has received proof, to his or her satisfaction, that the overpayment has <br />been refunded by the service supplier to the service user in an amount equal to the <br />requested credit. <br />(d) Overpayments as Credits. Notwithstanding subsections (a) through (c) above, a <br />service supplier shall be entitled to take any overpayment as a credit against an <br />underpayment whenever such overpayment has been received by the City within the three <br />(3) years next preceding a deficiency determination or assessment by the Tax <br />Administrator in connection with an audit instituted by the Tax Administrator pursuant to <br />Section 2-17-160(d). A service supplier shall not be entitled to said credit unless it first <br />clearly establishes, to the satisfaction of the Tax Administrator, the right to the credit by <br />written records showing entitlement thereto. Under no circumstances shall an <br />15 <br />