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B. The Tax Administrator may, at his or her discretion, give written permission to a service supplier, who has collected and remitted any amount of tax in excess of the amount of tax imposed by this Section, to claim credit for such overpayment against the amount of tax which is due the City upon a subsequent monthly return(s) to the Tax Administrator, provided that: (1) such credit is claimed in a return dated no later than one year from the date of overpayment or erroneous collection of said tax; (2) the Tax Administrator is satisfied that the underlying basis and amount of such credit has been reasonably established; and, (3) in the case of an overpayment by a service user to the service supplier that has been remitted to the City, the Tax Administrator has received proof, to his or her satisfaction, that the overpayment has been refunded by the service supplier to the service user in an amount equal to the req uested cred it. SECTION 5. Article IV of Chapter 32 of the Redwood City Municipal Code is hereby amended to read as follows: ARTICLE IX - CLAIMS FOR REFUNDS Sec. 32.701 -AUTHORITY This Ordinance is adopted pursuant to the authority granted by the Redwood City Charter and by Section 935 of the California Government Code. Sec. 32.702 - CLAIMS REQUIRED FOR REFUNDS OF ANY TAX The Tax Administrator may refund any tax (including penalties and interest) that has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the Tax Administrator provided a claim has been filed in accordance with all of the provisions of this Chapter and Article IV of Chapter 1 of this Code. Only the taxpayer who actually paid the tax to the City and with regard to Transient Occupancy Tax, Utility Users Tax and Communications Users Tax, the Operator/Service Supplier who has remitted the amount claimed to the City and refunded the amount claimed to the taxpayer may file a claim for a refund. No other person has standing to seek or be paid a refund. Sec.32.703 - PAYMENT OF TAXES PRIOR TO REFUND OR JUDICIAL RELIEF: Prior to seeking judicial relief with respect to a dispute regarding any tax imposed by the City of Redwood City, an aggrieved taxpayer and tax remitter must exhaust administrative remedies by: (1) exhausting any administrative remedies specified by any other provision of this Code or other applicable law, (2) paying the full amount owed, or assessed by the City to be owed, including applicable penalties and interest, and (3) presenting a claim for refund pursuant to Article IV of Chapter 1 of this Code. Sec. 32.704 - REFUND TO CUSTOMERS REQUIRED An Operator/Service Supplier may not file a claim for a refund or credit against taxes collected and remitted, unless such Operator/Service Supplier establishes in a manner prescribed by the Tax Administrator that (1) the Operator/Service Supplier is the person or entity that actually paid or remitted the tax to the City; or(2) the amount ATTY/ORD.374/AMENDING CHAPTERS 1 &2 RWC MUNICIPAL CODE RELATING TO CLAIMS FILED AGAINST THE CITY REV:07-16-12 JS Page 4 of 5