Ord 2008-018 - Laserfiche WebLink

Home

After such hearing, the Finance Director shall determine the proper tax to be remitted and shall thereafter give written notice to the service supplier in the manner prescribed herein of the determination and the amount of the tax, interest and penalties. The amount determined to be due shall be payable within fifteen (15) days. SEC.2-18-260 Refunds. A. The Finance Director shall refund any tax collected by the service supplier in excess of the above annual limit described in Section 2-18-210(B). In order to be eligible for a refund the telephone subscriber must provide a written request for the refund along with of proof of payment by the subscriber. Such claims and proof of payment must be submitted to the Finance Director within ninety (90) days of the end of the calendar year. Service suppliers are not authorized to provide refunds. B. Whenever the amount of any tax payment not provided for under Section 2- 18-210(B) has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this Chapter, it may be refunded to the tax payer provided a claim in writing stating under penalty of perjury the specific grounds upon which the claim is founded, is filed by the tax payer with the Finance Director within one year of the date of payment along with proof of payment. No refund may be made except upon a written claim verified by the person who paid the tax or by his or her guardian or conservator or the executor or administrator of his or her will or estate. C. No refund shall be paid under the provisions of this section unless the claimant established his/her right thereto by written records showing entitlement thereto. D. All claims shall further be subject to the provisions of Chapter 1-8 of the San Leandro Municipal Code relating to the presentation of claims against the City. No suit for money, damages, or a refund may be brought against the City until a written claim therefore has been presented to the City and has been acted upon or has been deemed to be rejected by the City, in accordance with 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. SEC. 2-18-270 Administrative Agreements. The Finance Director may make administrative agreements with service suppliers to vary the strict requirements of this Chapter so that collection of any tax imposed herein may be made in conformance with the billing procedures of a particular service supplier so long as the overall result of said agreements results in billing of the tax in conformance with the general purpose and scope of this Chapter. A copy of each agreement shall be on file and available for public examination in the Finance Director's office, except that portions of such agreements that may be designated as proprietary and confidential by the service supplier ORDINANCE NO. 2008-018 13