§ 4.78.290 — Refunds and procedures

4.78.290 - Refunds and procedures.

A. The director of finance may refund any disposal facility tax, penalty or interest which has been overpaid or erroneously or illegally collected, provided that a written claim for refund is filed with the director of finance, and the provisions of Chapter 4.82 are satisfied. B. The director of finance, the city auditor, the director of environmental services, or the authorized representative of any of them shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant therefor refuses to allow such examination of claimant's books and business records after request by the director to do so. C. In the event that the disposal facility tax was erroneously paid and the error is attributable to the city, the entire amount of the tax erroneously paid shall be refunded to the claimant. If the error is attributable to the claimant, the city shall retain fifteen dollars ($15.00) from the amount to be refunded to cover expenses. D. The director of finance shall initiate a refund of any disposal facility tax which has been overpaid or erroneously collected whenever the overpayment or erroneous collection is uncovered by a city audit of disposal facility tax receipts. In the event that the disposal facility tax was erroneously paid and the error is attributable to the city, the entire amount of the tax erroneously paid shall be refunded to the claimant. If the error is attributable to the claimant, the city shall retain fifteen dollars ($15.00) from the amount to be refunded to cover expenses.

(Ords. 24133, 27787.)