Agenda Packet_2025-05-06 - Laserfiche WebLink

Home Browse Search

(c) If any person subject to record -keeping under this section unreasonably denies the tax administrator, or any designated agent of the tax administrator, access to such records, or fails to produce the information requested in an administrative subpoena within the time specified, the tax administrator may impose a penalty of five hundred dollars ($500.00) on such person for each day following the initial date that the person refuses to provide such access. This penalty shall be in addition to any other penalty imposed by this code. (Ord. No. NS-2436, § 2, 8-4-00) Sec. 35-169. Refunds. (a) Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the tax administrator under this code, it may be refunded as provided in this section. No refund will be considered by the tax administrator for a period in excess of twelve (12) months prior to the date application is received. (b) The tax administrator may refund any tax that has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the tax administrator under this code, 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 to the tax administrator within twelve (12) months 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 claim on behalf of a class or group of taxpayers. (c) The submission of a written claim, which is acted upon by the city, shall be a prerequisite to a suit thereon as provided in accordance with state Government Code Section 935, as amended from time to time. The city shall act upon the refund claim within the time period set forth in state Government Code Section 912.4, as amended from time to time. If the city fails or refuses to act on a refund claim within the time prescribed by state Government Section 912.4, the claim shall be deemed to have been rejected by the city on the last day of the period within which the city was required to act upon the claim as provided in state Government Code Section 912.4. (d) Notwithstanding subsection (b) above, a service supplier shall be entitled to take any overpayment as a credit against an underpayment whenever such overpayment has been received by the city within the three (3) years next preceding a notice of tax deficiency or assessment by the tax administrator, or during any year for which the service supplier, at the request of the tax administrator, has executed a waiver of the defense of the statute of limitations with regard to any claim the city may have for a utility users tax. Under no circumstances shall an overpayment taken as a credit against an underpayment pursuant to this subsection qualify a service supplier for a refund to which it would not otherwise be entitled under the 12-month written claim requirement of this section. (Ord. No. NS-2436, § 2, 8-4-00) Sec. 35-170. Low income household exemption. (a) The utility users tax imposed by this code shall not apply to any service user who uses telephone, electric, gas or water services in or upon any premises occupied by such service user, provided the combined gross income of all members of the household in which such user resided was less than the low income household exemption level for the calendar year prior to the fiscal year (July 1 through June 30) for which the exemption provided in this section is applied for. The low income household exemption level shall be established by resolution of the city council. City PiNaPPAKil RFP No. 23-%-5 203 PaN@/196