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6.4-2 1 <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 />(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 Government Code Section 913. <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 />(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 In the event this ordinance is repealed, the amounts of any 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refundable taxes levied under the authority of the repealed ordinance shall be 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 />(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 />F:Atty /Ord /Ord.186 <br />060403 21 <br />