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HomeMy WebLinkAbout71.162 ORDINANCE NO. 71-1_62 ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SARATOGA ESTABLISHING A UNIFORM PROCEDURE FOR THE SUBMITTAL AND PROCESSING OF CLAIMS FOR MONEY, DAMAGES, OR REFUNDS OF MONEY / The City Council of the City of Saratoga hereby ordains as follows: SECTION 1. Article 2-50 is hereby added to the City of Saratoga Municipal Code, to read as follows: "Article 2-50. Provisions For Filing Claims for Money, Damages or Refunds of Money Section 2-50. 010. Claim Filing Procedure. (a) Claims against the City for money, damages or refunds of money erroneously or illegally collected or paid which do not fall under Division 3.6 of Title 1 of the Government Code or are exempted by California Government Code Section 905 from Chapter 1 and Chapter 2 of Part 3 of Division 3.6 of Title 1 of the Government Code and which are not governed by other statutes or regulations expressly related thereto, shall be governed by this section. (b) A written claim, verified by the person who claims to be entitled to be paid the money or damages or who has paid the money sought to be refunded or by his or her guardian or conservator or the executor or administrator of his or her will or estate, shall be presented within one year afte. r the accrual of the cause of action unde~ying the claim for money or damages or after the payment of the amount sought to be refunded. Such claims shall be presented and processed as provided by Chapters 1 and 2 of Part 3 of Division 3.6 of Title I of the Government Code insofar as said provisions are not in conflict with this section. (c) No order of a refund may be made until a written claitn therefore has been presented to the City in accordance with this section. No suit for money, damages or a refund may be brought against the City until a written claim therefore has been presented to the City and has been acted upon or has been deemed to be rejected by the City, in accordance with this section. Only the person who filed the claim may bring such a suit and if another person should do so, judgment shall not be rendered for the plaintiff." 1 SECTION 2. Section 5-15.065 is hereby added to the City of Saratoga Municipal Code, to read as follows: "Section 5-15.065. Limitations Period - Real Property Transfer Tax. Notwithstanding Section 5-15.060, the limitations period for the filing of a refund pursuant to this Article shall be the period set forth in Section 2-50,010 of this Code." SECTION 3. Section 5-20,045 is hereby added to the City of Saratoga Municipal Code, to read as follows: "Section 5-20.045. General Refund Procedure - Construction Tax. Except under the particular circumstances described in Section 5-20.040(b) of this Code, the procedure for filing a claim for a refund shall be governed by Section 2- 50.010 of this Code." SECTION 4. Sections 5-25.120 and 5-30.130 of the City of Saratoga Municipal Code are hereby amended to read as follows: "SectionS-25.120. Refunds - Transient OccUpancy Tax. (a) 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 in accordance with Section 2-50.010 of this Code. (b) An operator may daim 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 to the satisfaction of the Tax Administrator that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the person who paid the tax has submitted a written claim to the operator in the form prescribed in Section 2-50.010 of this Code, and the amount of the tax so collected has either been refunded to the person who paid the tax or credited to rent subsequently payable by such person to the operator." "Section 5-30.130. Refunds - Utility Users Tax. (a) 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 2 the City under this Article, it may be refunded in accordance with Section 2-50.010 of this Code. (b) A service supplier may claim a refund or claim a credit against taxes collected but not yet remitted to the City, of the amount overpaid, paid more than once or erroneously or illegally collected or received, when it is established, in a manner prescribed by the Tax Administrator, that a refund is justified; provided, however, in the case of a tax erroneously or illegally collected by the service supplier, no refund shall be allowed unless the service user or other person from whom the amount was collected has subxnitted a'written claim to the service supplier in the form prescribed in Section 2-50.010 of this Code, and the amount thereof has either been refunded by the service supplier to the service user or other person form whom the amount was collected, or credited against charges subsequently payable by such service user or other person. (c) The decision of the Tax Administrator on any claim for a refund may be appealed to the City Council in accordance with the procedure set forth in Section 2- 05.30 of this Code. (d) Notwithstanding other provisions of this Section, whenever a service supplier, pursuant to an order of the California Public Utilities Commission or a court of competent jurisdiction, makes a refund to service users of charges for past utility services, the taxes paid pursuant to this Article on the amount of such refunded service charges may also be refunded to service users by the service supplier and the senAce supplier can claim credit for such refunded taxes against the amount which is due upon any monthly returns. In the event this Article has been repealed as of the time such refund is to be made, the amount of any refundable taxes will be borne by the City." SECTION 5. This Ordinance shall be in full force and effect thirty (30) days after its passage and aaoption. 3 The above and foregoing Ordinance was regularly introduced and after the waiting time required by law, was thereafter passed and adopted at a regular meeting of the City Council of Saratoga held on the 5ehday of aune ., 1996, by the following vote. AYES: Councilmembers Burger, Moran and Wolfe NOES: None ABSENT: Councilmember Tucker and Mayor Jacobs ATTEST: City Clerk MSP,/dsp June 4, 1996 J:\WPDNMNRSWk273\ORD.96kRFNDMNY.CLN ' COP9 of Ordinance iT/-~G~which has been publi 'hed acco,ding to law.