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07/28/2003 <br /> <br /> (c) It is the intent of the City that the one year written claim requirement of <br /> this section be given retroactive effect; provided, however, that any claims which <br /> arose prior to the enactment of the one year claims period of this section, and <br /> which are not otherwise barred by a then-applicable statute of limitations or <br /> claims procedure, must be filed with the Tax Administrator as provided in this <br /> subsection within ninety (90) days following the effective date of this ordinance. <br /> <br /> (d) The Tax Administrator, or the City Council where the claim is in excess <br /> of the amount set by separate resolution of the City Council relating to the <br /> settlement of general liability claims against the City, shall act upon the refund <br /> claim within forty-five (45) days of the initial receipt of the refund claim. Said <br /> decision shall be final. If the Tax Administrator/City Council fails or refuses to act <br /> on a refund claim within the forty-five (45) day period, the claim shall be deemed <br /> to have been rejected by the Tax Administrator/City Council on the forty-fifth <br /> (45th) day. The Tax Administrator shall give notice of the action in a form which <br /> substantially complies with that set forth in Govemment Code Section 913. <br /> <br /> (e) The filing of a written claim is a prerequisite to any suit thereon. Any <br /> action brought against the City pursuant to this section shall be subject to the <br /> provisions of Government Code Sections 945.6 and 946. <br /> <br /> (f) Notwithstanding other provisions of this section, whenever a service <br /> supplier, pursuant to an order of the California Public Utilities Commission, <br /> makes a refund to service users of charges for past utility services, the taxes <br /> paid pursuant to this Article on the amount of such refunded charges shall also <br /> be refunded to service users, and the service supplier shall be entitled to claim a <br /> credit for such refunded taxes against the amount of tax which is due upon the <br /> next monthly return. In the event this ordinance is repealed, the amounts of any <br /> refundable taxes levied under the authority of the repealed ordinance shall be <br /> borne by the City. <br /> <br /> (g) Notwithstanding subsections (b) and (c) above, a service supplier shall <br /> be entitled to take any overpayment as a credit against an underpayment <br /> whenever such overpayment has been received by the City within the three (3) <br /> years next preceding a deficiency determination or assessment by the Tax <br /> Administrator, or during any year for which the service supplier, at the request of <br /> the Tax Administrator, has executed a waiver of the defense of the statute of <br /> limitations with regard to any claim the City may have for a utility users tax. A <br /> service supplier shall not be entitled to said credit unless it clearly establishes the <br /> right to the credit by written records showing entitlement thereto. Under no <br /> circumstances shall an overpayment taken as a credit against an underpayment <br /> pursuant to this subsection qualify a service supplier for a refund to which it <br /> would not otherwise be entitled under the one-year written claim requirement of <br /> this section. <br /> <br />F:AUy/Ord/Ord.186 2250 <br />060403 21 <br /> <br /> <br />