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Effective: A~ri1 ~1, 1994
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MC-899
ORDINANCE NO.
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:
SECTION 1. Subsection B of Section 3.44.010 of the San
Bernardino Municipal Code is hereby amended to read as follows:
"B, 'Person' shall include, but is not limited to,
any domestic or foreign corporation, firm,
association, syndicate, joint stock company,
partnerships of any kind, joint venture, club,
Massachusetts business or common law trust, society,
and individuals."
SECTION 2. _.Section C of 3.44.130 of the San Bernardino
Municipal Code is hereby amended to read as follows:
"C. No refund shall be paid under the provisions of
this section unless the claimant has submitted a
written claim to the Director of Finance within one
year of the overpayment of erroneous or illegal
collection of said tax. Such claim must clearly
establish claimant's right to the refund by written
records showing entitlement thereto. The submission
of a written claim, which is acted upon by the City
Council, shall be a prerequisite to a suit thereon.
(See Government Code Section 935.) The Mayor and
Common Council shall act upon the refund claim within
the time period set forth in Government Code Section
912.4, the claim shall be deemed to have been rejected
on the last day of the period within which the Mayor
and Common Council was required to act upon the claim
as provided in Government Code Section 912.4. It is
the intent of the Mayor and Common Council that the
requirement of this subsection to file a written claim
within one year of the overpayment of erroneous or
illegal collection of said tax be given retroactive
effect to all claims that arose under this Chapter
3.44 at any time period to the effective date of this
ordinance; provided, however, that any claims which
arose prior to the commencement of the one year claims
period of this subsection, and which are not otherwise
barred by a then applicable statute of limitations or
claims procedure, must be filed with the Director of
Finance as provided in this subsection within ninety
(90) days following the effective date of this
ordinance."
DAB/js [2UsersTax.Ord]
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February 23, 1994
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MC-899
1 AN ORDINANCE...AMENDING SAN BERNARDINO MUNICIPAL CODE
CHAPTER 3.44 RELATING TO SERVICE USERS TAX
I HEREBY CERTIFY that the foregoing Ordinance was duly
adopted by the Mayor and Common Council of the City of San
"
Bernardino at a reqular
meeting thereof, held on the 21st
day of
1994, by the following vote, to wit:
March
Council Members:
AYES
NAYS
ABSTAIN
ABSENT
NEGRETE
x
CURLIN
x
HERNANDEZ
x
OBERHELMAN
x
DEVLIN
x
POPE-LUDLAM
x
MILLER
x
~ I,'
-A LC/u~t c ~_ ..:. _,ick..-
Ci ty C1.erk
The foregoing Ordinance is hereby approved this ~;?~ay
of March
, 1994.
,~~~
T6m Minor, Mayor
City of San Bernardino
Approved as to form
and legal content:
JAMES F. PENMAN,
City Attorney
t.
DAB/js [2UsersTax.Ord]
2
February 23. 1994