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<br />. <br /> <br />weekend or holiday, a filing shall be deemed to be timely filed if mailed <br />prior to midnight of the first following working day. If such envelope or <br />other container bears a postage meter imprint as well as a United States <br />Post Office cancellation mark, the latter shall govern in determining <br />whether the filing and remittance are timely. <br /> <br />Section 9. Section 35-136 of the Santa Ana Municipal Code is hereby amended such <br />that it reads as follows (new language in bold, deleted language in strikeout) <br /> <br />Sec. 35-136. Refunds. <br /> <br />(a) When made. Whenever the amount of any tax, interest or penalty has <br />been overpaid, or paid more than once, or has been erroneously or illegally collected or <br />received by the city under this article it may be refunded as provided in subparagraph <br />(b) and (c) of this section provided a claim in writing therefor, stating under penalty of <br />perjury the specific grounds upon which the claim is founded, is filed with the finance <br />director within one (1) year of the date of payment. The claim shall be on forms <br />furnished by the finance director. <br /> <br />. <br /> <br />(b) Refund to Hotel Visitors'. An operator may claim a refund or take as credit <br />against taxes collected and remitted the amount overpaid, paid more than once or <br />erroneously or illegally collected or received when it is established in a manner <br />prescribed by the finance director that the person from whom the tax has been collected <br />was not a Hotel Visitors'; provided however, that neither a refund nor a credit shall be <br />allowed unless the amount of the tax so collected has either been refunded to the Hotel <br />Visitors' or credited to rent subsequently payable by the Hotel Visitors' to the operator. <br /> <br />(c) Hotel Visitors'recourse. A Hotel Visitors' may obtain a refund of taxes <br />overpaid or paid more than once or erroneously or illegally collected or received by the <br />city by filing a claim in the manner provided in subparagraph (a) of this section, but only <br />when the tax was paid by the Hotel Visitors' directly to the finance director, or when the <br />Hotel Visitors' having paid the tax to the operator, establishes to the satisfaction of the <br />finance director that the Hotel Visitors' has been unable to obtain a refund from the <br />operator who collected the tax. <br /> <br />(d) Written records. No refund shall be paid under the provisions of this <br />section unless the claimant establishes his right thereto by written records showing <br />entitlement thereto. <br /> <br />Section 9. Section 35-137 of the Santa Ana Municipal Code is hereby amended such <br />that it reads as follows (new language in bold, deleted language in strikeout) <br /> <br />Sec. 35-137. Actions to collect taxes; recording and enforcement of liens; cumulative <br />remedies. <br /> <br />. <br /> <br />Ordinance No. NS-2648 <br />Page 7 of 12 <br /> <br />11 B- 7 <br />