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5.4A Page 7 (f). Notwithstanding other provisions of this section, whenever a service supplier, pursuant to an order of the California Public Utilities Commission, makes a refund to service users of charges for past utility services, the taxes paid pursuant to this Article on the amount of such refunded charges shall also be refunded to service users, and the service supplier shall be entitled to claim a credit for such refunded taxes against the amount of tax which is due upon the next monthly return. In the event this Ordinance is repealed, the amounts of any refundable taxes levied under the authority of the repealed ordinance shall be borne by the City. (g) Notwithstanding the notice provisions of subsection (a) of this section, in the event that a service supplier, or a service user subject to Section 32.505 hereof, remits a tax to City in excess of the amount of tax imposed by this article, said service supplier, or service user subject to Section 32.505 hereof, may claim credit for such overpayment against the amount of tax which is due upon any othermorithly returns. to the Tax Administrator, provided. such. credit. is claimed in a return dated no later than one year from the date of overpayment of said tax. The Tax Administrator shall first determine the validity of the service user's claim of credit, ,and the underlying basis for such claim. (h) Notwithstanding the notice provisions of subsection (a) of this section, a service supplier that has collected any amount of tax in excess of the amount of tax imposed by this article and actually due from a service user (whether due to overpayment or erroneous or illegal collection of said tax), may refund such amount to the service user, or credit to charges subsequently payable by the service t,Jser to the service supplier, and claim credit for such overpayment against the amount of tax which is due upon any other monthly returns to the Tax Administrator, provided such credit is claimed in a return dated no later than one year from the date of overpayment or erroneous or illegal collection of said tax. The Tax ,Administrator shall first determine the validity of the service user's claim of credit, ,and the underlying basis for such claim. SECTION 2. If this Ordinance is declared to be invalid, then the provisions of Sections 32.501, 32.502 and 32.519 of Article VII of Chapter 32 of the Redwood City Municipal Code as those sections read on July 24, 2006 will become effective. SECTION 3. This Ordinance shall not be construed as imposing a new tax or extending or increasing an existing tax. SECTION 4. This Ordinance shall be effective thirty (30) days from the date of its adoption. * * * F :Atty/Ord/Ord.266 062906 5 .......,