HomeMy WebLinkAboutMC-899 1
Effective: April 21, 1994 ,
I ORDINANCE NO. MC-899
2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SAN
BERNARDINO MUNICIPAL CODE CHAPTER 3.44 RELATING TO SERVICE USERS
3 TAX
4 THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
DO ORDAIN AS FOLLOWS:
5
6 SECTION 1. Subsection B of Section 3.44.010 of the San
7 Bernardino Municipal Code is hereby amended to read as follows:
8 "B. 'Person' shall include, but is not limited to,
any domestic or foreign corporation, firm,
9 association, syndicate, joint stock company,
partnerships of any kind, joint venture, club,
10 Massachusetts business or common law trust, society,
and individuals. "
11
SECTION 2. ., Section C of 3.44.130 of the San Bernardino
12 Municipal Code is hereby amended to read as follows:
13
"C. No refund shall be paid under the provisions of
14 this section unless the claimant has submitted a
written claim to the Director of Finance within one
15 year of the overpayment of erroneous or illegal
collection of said tax. Such claim must clearly
16 establish claimant's right to the refund by written
records showing entitlement thereto. The submission
17 of a written claim, which is acted upon by the City
Council, shall be a prerequisite to a suit thereon.
18 (See Government Code Section 935. ) The Mayor and
Common Council shall act upon the refund claim within
19 the time period set forth in Government Code Section
912.4, the claim shall be deemed to have been rejected
20 on the last day of the period within which the Mayor
and Common Council was required to act upon the claim
21 as provided in Government Code Section 912.4. It is
the intent of the Mayor and Common Council that the
22 requirement of this subsection to file a written claim
within one year of the overpayment of erroneous or
23 illegal collection of said tax be given retroactive
effect to all claims that arose under this Chapter
24 3.44 at any time period to the effective date of this
ordinance; provided, however, that any claims which
25 arose prior to the commencement of the one year claims
period of this subsection, and which are not otherwise
26 barred by a then applicable statute of limitations or
claims procedure, must be filed with the Director of
27 Finance as provided in this subsection within ninety
(90) days following the effective date of this
28 ordinance. "
DAB/Ja [2usersTax.Ord] 1 February 23, 1994
MC-899
1 AN ORDINANCE. . .AMENDING SAN BERNARDINO MUNICIPAL CODE
CHAPTER 3.44 RELATING TO SERVICE USERS TAX
2
I HEREBY CERTIFY that the foregoing Ordinance was duly
3
adopted by the Mayor and Common Council of the City of San
4
Bernardino at a regular meeting thereof, held on the 21st
5
day of March 1994, by the following vote, to wit:
6
7 Council Members: AYES NAYS ABSTAIN ABSENT
8 NEGRETE X
9 CURLIN X
10 HERNANDEZ X
11 OBERHELMAN X
12 DEVLIN X
13 POPE-LUDLAM X
14 MILLER X
15
16 Kizer �Q a
City Clerk
17
18 The foregoing Ordinance is hereby approved this �o?—/day
19 of March 1994.
20
T m Minor, Mayor
21 City of San Bernardino
22 Approved as to form
and legal content:
23 JAMES F. PENMAN,
24 City Attorney
25 By: P
26
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DAB/is [2UsersTax.0rd] 2 February 23. 1994