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SECTION 3. Section 32.519 of Article VII of Chapter 32 of the Redwood City Municipal Code is hereby amended to read as follows: ARTICLE VII UTILITY USERS TAX Sec.32.519 - REFUNDS: A. Whenever the amount of any tax has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the Tax Administrator under this Article, it may be refunded as provided in herein and in Article IX of this Chapter. B. A Service Supplier may not file a claim for a refund or credit against taxes collected and remitted, unless such Service Supplier establishes in a manner prescribed by the Tax Administrator that (1) the Service Supplier is the person or entity that actually paid the tax to the City; or (2) the amount of the tax sought to be refunded or credited has been refunded by the Service Supplier to the person who paid the tax and the Service Supplier is the person or entity that remitted the tax to the City. C. Nofinrithstanding 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 In the event this Article is repealed, the amounts of any refundable taxes levied under the authority of the repealed ordinance shall be borne by the City. SECTION 4. Section 32.6616 of Article VIII of Chapter 32 of the Redwood City Municipal Code is hereby amended to read as follows: ARTICLE VIII COMMUNICATIONS USERS TAX Sec.32.616 - REFUNDS: Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this Section from a person or service supplier, it may be refunded as provided herein and in Article IX of this Chapter. : A. A Service Supplier may not file a claim for a refund or credit against taxes collected and remitted, unless such Service Supplier establishes in a manner prescribed by the Tax Administrator that (1) the Service Supplier is the person or entity that actually paid the tax to the City; or (2) the amount of the tax sought to be refunded or credited has been refunded by the Service Supplier to the person who paid the tax and the Service Supplier is the person or entity that remitted the tax to the City. ATTY/ORD.374/AMENDING CHAPTERS 1 &2 RWC MUNICIPAL CODE RELATING TO CLAIMS FILED AGAINST THE CITY REV:07-16-12 JS Page 3 of 5