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The amount of tax collected in one month shall be remitted by U.S. <br /> Mail, to the Tax Administrator, and must be received by the Tax <br /> Administrator on or before the 20th day of the following month." <br /> Section 15. Section 2 -4 -230 of the Municipal Code is hereby amended to read as <br /> follows: <br /> "The duty of service suppliers to collect and remit the taxes imposed by <br /> the provisions of this chapter shall be performed as follows: <br /> (a) The tax shall be collected insofar as practicable at the same time as, <br /> and along with, the collection of charges made in accordance with the <br /> regular billing practice of the service supplier. Where the amount paid <br /> by a service user to a service supplier is less than the full amount of the <br /> charge and tax which was accrued for the billing period, a proportionate <br /> share of both the charge and the tax shall be deemed to have been paid. <br /> In those cases where a service user has notified the service supplier of <br /> refusal to pay the tax imposed on said charges, Section 2 -4 -235 will <br /> apply. <br /> (b) Where a person receives more than one billing, one or more being <br /> for different periods than another, the duty to collect shall arise • <br /> separately for each billing period." • <br /> Section 16. Section 2- 250(a) and (b) are amended to read as follows: <br /> "(a) The Tax Administrator may refund any tax that has been overpaid or paid <br /> more than once or has been erroneously or illegally collected or received by the <br /> Tax Administrator under this chapter, provided that no refund shall be paid <br /> under the provisions of this section unless the claimant has submitted a <br /> Nvritten claim to the Tax Administrator within one year of the overpayment or <br /> erroneous or illegal collection of said tax. Such claim must clearly establish <br /> claimant's right to the refund by written records showing entitlement thereto. <br /> Nothing herein shall permit the filing of a claim on behalf of a class or group of <br /> taxpayers. The submission of a written claim, which is acted upon by the City <br /> Council, shall be a prerequisite to a suit thereon. (See Government Code <br /> Section 935). The City Council shall act upon the refund claim within the <br /> time period set forth in Government Code Section 912.4. If the City Council <br /> fails or refuses to act on a refund claim within the time prescribed by <br /> Government Code Section 912.4, the claim shall be deemed to have been <br /> 9 • <br />