(1) Any tax that has been overpaid, paid more than once, or erroneously or illegally collected or received by the tax administrator under this chapter may be refunded as provided in this section.

(2) A service supplier may, with prior written approval from the tax administrator, claim a refund or take as credit against taxes collected and remitted an amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established that the service user from whom the tax has been collected did not owe the tax; provided however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded or credited to the service user. A service supplier that has collected any amount of tax in excess of the amount of tax imposed by this section may refund such amount to the service user and may, with prior written approval of the tax administrator, claim credit for such overpayment against the amount of tax which is due to the city, provided such credit is claimed no later than three years from the date of overpayment.

(3) No refund shall be paid unless the claimant produces written records which establish the right to the claimed refund.

(4) Notwithstanding any other provision of this chapter, 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 chapter on the amount of such refunded charges shall also be refunded to service users, and the service supplier may, with prior written approval of the tax administrator, take a credit for such refunded taxes against the amount of tax which is due upon the next monthly returns. In the event this chapter is repealed, the amounts of any refundable taxes will be borne by the city. (Ord. 593-P § 1, 2004; Ord. 511 § 6; Ord. 441 § 1. 2002 Code § 7-5.17).