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2007/01/09 Item 4
..nO'?\\O~ ~~I"'" ORDJNANCE NO. f(..~~~\~G. O~~ AN ORDlli"A,'iCE OF THE C~ OF CHULA VISTA AMENDJNG SECTION 3.44.120 (UTILITY USERS' TAX REFUNDS) OF THE CHULA VISTA MUNICIPAL CODE WHEREAS, Section 3.44.120 of the Chula Vista MuniciJll1l. Code allows for Utility Users T a.'i: refunds in certain instances wilen the tax has been overpaid, paid more than once, or collected erroneously; and VlHEREAS, City staff reco=ends that the current code be amended to clarify the procedures for filing and processing refund claims and to establish a one-year claims period for requesting refunds; and WHEREAS, this amendment establishes a one-year claims period for refunds and procedures for filing and processing refund claims. NOW, THEREFORE, the City Council of the City of Chula Vista does ordain as follows: Section I: That Chapter 3.44.120 ofllie Chula Vista Municipal Code is amended as follows: 3.44.120 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 ,,;l) Gu=.c"" uffi"", FiMn~e nire~t"r under this Chapter, it may be refunded as provided in this section. B. A !-I<';:.l~V1.J. .I.<"'l{u.~>;;J Lv ....vll!;;.....L a..I..lJ j.1;;~t la.o,r.;;" ~.L-JU;),"J WlJI;;.1. t1.~~ .....hal-'t.....1. UJ.Q.] ....lQ.:....u a. .l......fu..u.J V.1 Lal..... ~ I.<.l.>;;.:1t a.o~;,l l~.....,J \...var.;;.....kJ cw.J l~u~Lt"J tL\.. a..u.J.vUJ..J.t Thp. F;n~nr.p. nire~t"r mHY refimn Hny to" thot h". heen overpaid, paid more than once or erroneously or illegally collected or received hy the FinHn~e n;re~tm ']TIner tITi. (,horter. ",j,,,u;l ;, r.;;~la:IA~~l.l."J ~ a. ll.l,aJ..u..L......l .P.l.\;;~l,..I.~'vlO.J 'uy lli\.o I".~l)' fl.J..J.j;U.l......... vf.G:\,..l;.J. 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Ll.l,~ }ilVV~':):VU;:l vf U.L~~ ~o;,;,\,..ob.vH U..I..dI;i;:l.:l lli~ \,..oI~J..:u..l.l ...:..:.~'vL...:.h......:. l.a..:..:. .L~il..l.~ l:11~1f.,.,,~U 'vJ v'H~l~l;;u ..I.I;-\,..ov...J~ ,:JL.vyv~.uo 'w.u:G.lk-lH.....Ut t:1.......dv. It;". t'hl": lntF'nt rlf thr:> (:lty tM::1t tr,p ()n,p_yp.~T' \MMtt?T1 (' bim T'P'1l1irf"mpT1t of thrc: <::'f':C'tirl'n hi": ~Vf':Tl 4-1 " Ordinance No. Page 2 ~.>r '" " , r~tr();:H'~tiVP. f"ffpdo prnvlnp.rl 'hnWp.V~T tn::;t Rny C"lRlm..:: ,;vn;rn ::!T"n,=:p ,prinT to thf> f'n::lMmpnt (if tnp rl"nflo_yp.::;r (+~;m.;:: penni! of thi~ ~Pr.tiO'M, ;:Inri wh;r.n ~-rp. "lit Cithp-nm<::p n::::trTp!ri hv ::l tnpn-::lrrlir::lhlp <::tMl1tp nf !im;t::ltirm<:: or r.l;:!;ms prnr.p.(hl"F'~ ml;"t hp filf"r1 with th.... F;nl1~(,:p. T)iTPf":'tnT :=l<:: prn'Virfp:t1 iT! t'hi<:: "ilTh.;;:p.C'tirrn within ",npt'y (qr)) n::lY<:: f()ll()win~ thf' F'fff'r.1'ivf' rl::;tF' nfthi<:: r..rrl;n~rnrf'1 n Tnt=': rrty M::m:1ee.T. nT 'hi" ("IT" hPT cip<:;;gnpp. ('1'1" tnp. rity f'.nnnril whf"T't" thp rbim i~ ;n PY(,:f'><:;<:; of ~'iO non no <:::n::ill Plrt llpnn fhp Tf"fllnn r.him i..vifhin 4~ ri::;ys oft'hf' initi::;J T'F':f':r>ipt oft},p 'l"pfrmt1 r:l::l1m nT. iftnf' rl::;;m i<::: ::;mpnrlprl 4~ rl::;y'" within 4" n::'lY" :::IftF'T tnf' .qmp.nr1;~ r.!::;;m is p'l"F'<lf'ntPri S~';ri c1f":r.;<::tnM t::n::;H np fin~l If tnp. 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F Thp filing nf :::I 'WTittf"n (';l~lm pllTC:Wlnt fA (;m./prnmpnt rrvlp'Spr.tinn 91) ;~ :::l rrF':T~fllli<::itf" tn :1ny 0;::,11;1' 1'he.-r?nn Any ~('t;{)n 'hrnnght ~2:~ln<::t thp. rity rT1rcm~nt 1'/1 tn,<:: c:pl"r;n-n <::M:::llT nc=- <mhjpC't Tn thF': rrnv;cdnn" nf (;nVP1"nrnp17t ('(lap r:::prtinn~ OJ'; 11 rrni! 9411 F Nf"\twitn<::t~n('li"g thp. nf"ltir'f" prnv;<::lnn<:: ilf tn;.;::, <::F"rtin-n. in thP. f"vpnt tn~t ~ r;;:pT'V;r.f" <::nrr1ipT" Tp.mit" :::! t~y tn r'ity in P.Y('f'~r;;: nf thF': ::lmnnnt nf t:::lY imP{'\<::A(I hy thi<:: (,h~J1tp:T" th:::!1' !'mpplipT' m:::!y r.l::;lm r.TP:r1it fnr r;;:l1rh nVF':T;::aymF':nt ::I~::Iln"t tnp :::lrnnlln1' nf 1'~x wnir.n ;~ cil1P. l1prl11 ::In:, ntnpi monthly T'F:1'Hm<:: to tnp. Fin:::lnrp nirF"r.1'nr prov;r1e:n <::1H~h r:rpciit ;<:: r:hrimpori in 'iNT'iting nil l:::lte:r th~n nnt": YP~-r fT'nm t"hp. riMp. /if thf> r.l~imf>ri nvp."T::l~ent Thf> Fin~n(":P. DiT'e:r.tn1' <::n~11 flrc;;;t rif':tf>1'T11111f': thp v~l;ciity of t'ht": r.him Rrlrl tn.p. lmnp,rlvincr h~r;;:;c;: fo1' 1'l1~ . - claim. <l Nn"hN;th<;rt~11r11rlg tnp. "(")1'1(,,P rrnvic;:;rrn<: of thio;::, c;:prt;nn ::I <;:p.rvir.f' ~llrrlip,1' 1'hM t.RC;: cnllf':f":tAri ::IMCI T"F'm;1tpcl tn. thp. ('it}' ::my ::lmt"llmt of t~y 111 P"X('f>~<:: of thp. ~mnnnt ("If t~x impn<::prl hy thic:: r'hRrtP:T" ~ni1 ~(":tll::ll1y c111P frnm ~ :,:prv;r.P. 1l<::AT' (wnP.'tnPT cillp. to nVPT~ymp.nt liT" p.TTnnt":nnc;: nr 111p.g~1 e:nllp.dirm (if <;:~;r1 t~"X) m~y T'F"-n171c1 <::1J("n :1mnTl11t tn 1'n/"' C::P.ntTr.P llc;:pr or r"Tprii1' Tn ('h~r~p.s l;:;llh<::f"qllf"ntly rRy~'h1p. hy 1'hp C;:Prv1t"/"' n<::/"'1' tn the: ~f"rv;(,;P: <::l1rr1 iPT Rnci r.b:rim r.rpdit fnr <::11(';h nVPT::lyme:n1' :::lg~;.,,<::t thp. ::Imrllmt of t::;y whir.}, i~ (lnp nr()n :::In;, ntn[=>T" m.rmthly 1"1'"'111TT1<:: to tnt"" rity pT"ovlne:t1 <::l1rn t":T"?t1it To;::, r.l~Trnt":r1 in R Tf'!TlJTT1 nl=ltpo(l TIn btP1' tn:::l,., ('I,.,p. YP.RT n()TT1 tne: riM[=> nf nvr=-rp::ty",pnt (')1' AT'T"nnp(\l1<;l (iT'ilTp.gRl C'nllprt;on ("Ifc::~iri t~x Tnt": Fin;::al1t":p. ni1'p~t()1' ~h::l1T fi~T r1p.tprm;MP thA vRlirlity nftnf': ~p.rvirp. 1I0;::,.=:r'" r.1Rirn ("If ~T~rfl1', ~T'lrl thf" nnrli"rlyin;: h::l'i;~ fnr ~'lC':h r.hlm 4-2 Ordinance No. Page 3 Section II: This ordinance shall take effect and be in full force thirty days from its adoption. Presented by: Apprb~ed as to form by: .:J. ~i4~ ) ( .' c(./ ./ (.~' K.1o&e .J-() . / \ . ity Attorney Maria Kachadoorian Dir~tor of Finance !;~CllD[NANCES\lJUTOrdiDm<:aArrteDdmmlC (lZ-l9-ll6).dol;; 4-3