HomeMy WebLinkAboutOrd 2007-3057
ORDINANCE NO. 3057
ORDINANCE OF THE CITY OF CHULA VISTA AMENDING
SECTION 3.44.120 UTILITY USERS' TAX - REFUNDS OF THE
CHULA VISTA MUNICIPAL CODE
WHEREAS, Section 3.44.120 of the Chula Vista Municipal Code allows for Utility Users
Tax refunds in certain instances when the tax has been overpaid, paid more than once, or collected
erroneously; and
WHEREAS, City staff recommends 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, BE IT RESOLVED that the City Council of the City of Chula Vista
does ordain as follows:
Section I:
That Chapter 3.44.120 of the 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 Finance Director under this Chapter,
it may be refunded as provided in this section.
B. The Finance Director may refund any tax that has been overpaid, paid more than once
or erroneously or illegally collected or received by the Finance Director under this
Chapter, provided that no refund shall be paid under the provisions of this section unless
the claimant or his or her guardian, conservator, executor or administrator has submitted a
written claim, under penalty of perjury, to the Finance Director within one year of the
overpayment or erroneous or illegal collection of said tax. Such claim must clearly
establish claimant's right to the refund by written records showing entitlement thereto.
Nothing herein shall permit the filing of a refund claim on behalf of a class or group of
taxpayers. Where the amount of any individual refund claim is in excess of the amount
set by separate resolution of the City Council relating to the settlement of general liability
claims against the City, City Council approval shall be required.
C. It is the intent of the City that the one-year written claim requirement of this section
be given retroactive effect; provided, however, that any claims which arose prior to the
enactment of the one-year claims period of this section, and which are not otherwise
barred by a then-applicable statute of limitations or claims procedure, must be filed with
the Finance Director as provided in this subsection within ninety (90) days following the
effective date ofthis ordinance.
Ordinance No. 3057
Page 2
D. The City Manager, or his or her designee, or the City Council where the claim is in
excess of $50,000.00, shall act upon the refund claim within 45 days of the initial receipt
of the refund claim, or, if the claim is amended, within 45 days after the amended claim is
presented. Said decision shall be final. If the City Manager/designee/City Council fails
or refuses to act on a refund claim within the 45-day period, the claim shall be deemed to
have been rejected by the City on the 45th day. The Finance Director shall give notice of
the action in a form that substantially complies with that set forth in Government Code
Section 913.
E. The filing of a written claim pursuant to Government Code Section 935 is a
prerequisite to any suit thereon. Any action brought against the City pursuant to this
section shall be subject to the provisions of Government Code Sections 945.6 and 946.
F. Notwithstanding the notice provisions of this section, in the event that a service
supplier remits a tax to City in excess of the amount of tax imposed by this Chapter, that
supplier may claim credit for such overpayment against the amount of tax which is due
upon any other monthly returns to the Finance Director, provided such credit is claimed
in writing no later than one year from the date of the claimed overpayment. The Finance
Director shall first determine the validity of the claim, and the underlying basis for the
claim.
G. Notwithstanding the notice provisions of this section, a service supplier that has
collected and remitted to the City any amount of tax in excess of the amount of tax
imposed by this Chapter and actually due from a service user (whether due to
overpayment or erroneous or illegal collection of said tax), may refund such amount to
the service user, or credit to charges subsequently payable by the service user to the
service supplier, and claim credit for such overpayment against the amount of tax which
is due upon any other monthly returns to the City, provided such credit is claimed in a
return dated no later than one year from the date of overpayment or erroneous or illegal
collection of said tax. The Finance Director shall first determine the validity of the service
user's claim of credit, and the underlying basis for such claim.
Section II: This ordinance shall take effect and be in full force thirty days from its adoption.
Presented by Approved as to form by
~~~~~~,
Ann Moore
City Attorney
Ordinance No. 3057
Page 3
PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista,
California, this 9th day of January 2007, by the following vote:
AYES:
Councilmembers:
Castaneda, McCann, Ramirez, Rindone, and Cox
NAYS:
Councilmembers:
None
ABSENT:
Councilmembers:
None
(f~ff ~6
Cheryl Cox, ~yor r
ATTEST:
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Susan Bigelow, MMC, City Cler
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
CITY OF CHULA VISTA )
I, Susan Bigelow, City Clerk of Chula Vista, California, do hereby certifY that the foregoing
Ordinance No. 3057 had its first reading at a regular meeting held on the 19th day of December,
2006 and its second reading and adoption at a regular meeting of said City Council held on the
9th day of January 2007.
Executed this 9th day of January 2007.
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Susan Bigelow, MMC, City rk