§ 5.62. Adjustments, refunds and exemptions - procedure.

(a) Any person claiming that the amount of any tax has been overpaid, or paid more than once or has been illegally or erroneously collected or charged, and any person claiming that payment of any tax under this chapter would constitute an unlawful burden upon or an unlawful interference with interstate or foreign commerce or that payment would be in violation of the constitution or laws of the United States or the constitution or laws of the State of California, shall apply to the city clerk for an adjustment, refund or determination subject to the following procedures:

(1) No adjustment, refund or determination shall be allowed or made in whole or in part unless the claim has been filed within one year from the date of the alleged overpayment, illegal or erroneous collection or charge. Where a determination is sought as to whether payment of a tax would constitute an unlawful burden upon or an unlawful interference with interstate or foreign commerce, or as to whether payment would be in violation of the constitution or laws of the United States or the constitution or laws of the State of California, the claim shall be filed within one (1) year from the date the tax is due.

(2) All such claims shall be filed in writing and shall indicate the facts upon which the claim is made and the nature of any supporting documentation. The claimant shall furnish the city clerk or his authorized agent with such supporting documentation or other relevant documentation upon request. The city clerk or his authorized agent shall have the right to examine and audit all the books and business records of the claimant in order to determine the right of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant therefor refuses to allow such examination of the claimant's books and business records after request by the city clerk or his authorized agent.

(3) The city clerk shall approve or reject the claim based upon the evidence submitted by the claimant and any other evidence produced during the investigation of the claim. The city clerk shall render a decision in writing within thirty (30) days from the date of the claim or completion of the city clerk's investigation, whichever is later. The city clerk may, for good cause, extend the time for rendering a decision. The city clerk shall give notice of the decision by personal delivery to the claimant or by depositing a copy of the decision in the United States mail, in a sealed envelope, postage prepaid, addressed to the person to be notified at the address given in the claim or application or at the person's last known business or residential address as the same appears in the business license records maintained by the city clerk. Service by mail shall be deemed completed five days after the time of depositing the notice in the mail, and proof of mailing such notice may be made by the certificate of any officer or employee of the city or by affidavit or declaration of any person over the age of eighteen years which shows service in conformity with this article.

(b) Any person desiring to claim an exemption from the payment of any tax under this chapter shall make application to the city clerk and shall furnish such information and affidavits as may be required to support such claim. The procedure for investigating, hearing and determining such claims shall be the procedure set forth in paragraph (a) of this section.

(c) Any person aggrieved by a decision of the city clerk under this section may appeal to the city council. Appeals shall be filed in writing within ten days of service of the decision of the city clerk. The city council shall, by resolution, establish procedural rules and regulations for hearing and determining such appeals.

(d) No application, claim or appeal filed pursuant to this section shall permit any person to postpone payment of a tax pending the decision of the city clerk or the city council as the case may be. All enforcement, collection and penalty provisions of this Code shall continue to apply.

(Ord. No. 1055, § 6, Exh. B.)