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SECTION 3. Section 32.519 of Article VII of Chapter 32 of the Redwood City <br /> Municipal Code is hereby amended to read as follows: <br /> ARTICLE VII UTILITY USERS TAX <br /> Sec.32.519 - REFUNDS: <br /> A. Whenever the amount of any tax has been overpaid, paid more than once, <br /> or has been erroneously or illegally collected or received by the Tax Administrator <br /> under this Article, it may be refunded as provided in herein and in Article IX of this <br /> Chapter. <br /> B. A Service Supplier may not file a claim for a refund or credit against taxes <br /> collected and remitted, unless such Service Supplier establishes in a manner <br /> prescribed by the Tax Administrator that (1) the Service Supplier is the person or <br /> entity that actually paid the tax to the City; or (2) the amount of the tax sought to be <br /> refunded or credited has been refunded by the Service Supplier to the person who <br /> paid the tax and the Service Supplier is the person or entity that remitted the tax to <br /> the City. <br /> C. Nofinrithstanding other provisions of this Section, whenever a Service <br /> Supplier, pursuant to an order of the California Public Utilities Commission, makes a <br /> refund to service users of charges for past utility services, the taxes paid pursuant to <br /> this Article on the amount of such refunded charges shall also be refunded to service <br /> users, and the Service Supplier shall be entitled to claim a credit for such refunded <br /> taxes against the amount of tax which is due upon the next monthly return. In the <br /> event this Article is repealed, the amounts of any refundable taxes levied under the <br /> authority of the repealed ordinance shall be borne by the City. <br /> SECTION 4. Section 32.6616 of Article VIII of Chapter 32 of the Redwood City <br /> Municipal Code is hereby amended to read as follows: <br /> ARTICLE VIII COMMUNICATIONS USERS TAX <br /> Sec.32.616 - REFUNDS: <br /> Whenever the amount of any tax has been overpaid or paid more than once or has <br /> been erroneously or illegally collected or received by the Tax Administrator under this <br /> Section from a person or service supplier, it may be refunded as provided herein and <br /> in Article IX of this Chapter. : <br /> A. A Service Supplier may not file a claim for a refund or credit against taxes <br /> collected and remitted, unless such Service Supplier establishes in a manner <br /> prescribed by the Tax Administrator that (1) the Service Supplier is the person or <br /> entity that actually paid the tax to the City; or (2) the amount of the tax sought to be <br /> refunded or credited has been refunded by the Service Supplier to the person who <br /> paid the tax and the Service Supplier is the person or entity that remitted the tax to <br /> the City. <br /> ATTY/ORD.374/AMENDING CHAPTERS 1 &2 RWC MUNICIPAL CODE RELATING TO CLAIMS FILED AGAINST THE CITY <br /> REV:07-16-12 JS <br /> Page 3 of 5 <br />