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D. Claim Prerequisite to Suit. In accordance with California Government Code Sections 935(b) and 945.6, all claims shall be presented as provided in this section and acted upon by the city prior to the filing of any action on such claims and no such action may be maintained by a person who has not complied with the requirements of subdivisions (b) and (c) of this section. E. Suit. Any action brought against the city upon any claim or demand shall conform to the requirements of Sections 940-949 of the California Government Code. Any action brought against any employee of the city shall conform to the requirements of Section 950-951 of the California Government Code." SECTION 2. Section 32.88 of Article IV of Chapter 32 of the Redwood City Municipal Code is hereby amended to read as follows: CHAPTER 32 TAXATIONS ARTICLE IV UNIFORM TRANSIENT OCCUPANCY TAX Sec 32.88 - REFUND: A. Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this Article it may be refunded as provided herein and in Article IX of this Chapter. B. An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so colleeted has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator. C. A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in Article IX of this Chapter, but only when the tax was paid by the transient directly to the Tax Administrator, or when the transient having paid the tax to the operator, establishes to the satisfaction of the Tax Administrator that the transient has been unable to obtain a refund from the operator who collected the tax. D. No refund shall be paid under the provisions of this Section unless the claimant establishes his right thereto by written records showing entitlement thereto. ATTY/ORD.374/AMENDING CHAPTERS 1 &2 RWC MUNICIPAL CODE RELATING TO CLAIMS FILED AGAINST THE CITY REV:07-16-12 JS Page 2 of 5