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<br /> 5.4A <br /> Page 6 <br /> (f) The tax on telephone communication services imposed by this section <br /> shall be collected from the service user by the service supplier. The amount of <br /> tax collected in one (1) month shall be remitted to the Tax Administrator, and <br /> must be received by the Tax Administrator on or before the twentieth (20th) day of <br /> the follOWing month. <br /> Sec.32.519. Refunds. <br /> (a) Whenever the amount of any tax has been overpaid. paid more than <br /> once, or has been erroneously or illegally collected or received by the Tax <br /> Administrator under this Article, it may be refunded as provided in this section. <br /> (b) The Tax Administrator may refund any tax that has been overpaid, <br /> paid more than once, or has been erroneously or illegally collected or received by <br /> the Tax Administrator under this Article, provided that no refund shall be paid <br /> under the provisions of this section unless the claimant or his or her guardian, <br /> ce>T\servstor, execLJtoror ad rriin istrator has submitted a written. claim, under <br /> penalty qf perjury, 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 refund claim on behalf of a class or <br /> group of taxpayers. Where the amount of any individual refund 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, City Council approval shall <br /> be required. <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 br'bught against the City pursuant to this section shall be subject to the <br /> provisions of Government Code Sections 945.6 and 946. <br /> F:Atty/Ord/Ord.266 <br /> 062906 4 <br /> >-- <br />