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. whether the filing and remittance are timely. Section 9. Section 35-136 of the Santa Ana Municipal Code is hereby amended such that it reads as follows (new language in bold, deleted language in strikeout) Sec. 35-136. Refunds. (a) When made. Whenever the amount of any tax, interest or penalty has been overpaid, or paid more than once, or has been erroneously or illegally collected or received by the city under this article it may be refunded as provided in subparagraph (b) and (c) of this section provided a claim in writing therefore, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the finance director within one (1) year of the date of payment. The claim shall be on forms furnished by the finance director. . (b) Refund to Hotel Visitors'. An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the finance director that the person from whom the tax has been collected was not a Hotel Visitors'; provided however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the Hotel Visitors' or credited to rent subsequently payable by the Hotel Visitors' to the operator. (c) Hotel Visitors' recourse. A Hotel Visitors' may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in subparagraph (a) of this section, but only when the tax was paid by the Hotel Visitors' directly to the finance director, or when the Hotel Visitors' having paid the tax to the operator, establishes to the satisfaction of the finance director that the Hotel Visitors' has been unable to obtain a refund from the operator who collected the tax. (d) Written records. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. Section 9. Section 35-137 of the Santa Ana Municipal Code is hereby amended such that it reads as follows (new language in bold, deleted language in strikeout) Sec. 35-137. Actions to collect taxes; recording and enforcement of liens; cumulative remedies. . (a) Actions to collect. Any tax required to be paid by any Hotel Visitors' under the provisions of this article shall be deemed a debt owed by the transient Hotel Visitors' to the city. Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to Ordinance No. NS-2648 Page 7 of 12