§ 3710.7.

REFUNDS

a.

An alarm company may claim a refund or claim a credit a against fees to be collected and remitted of the amount overpaid or paid more than once or erroneously or illegally collected or received by filing a claim in the manner provided in Sections 6.15-1 et seq. of the Business and Tax Regulations Code; provided, however, that neither a refund or a credit shall be allowed unless the amount of the fee so collected has either been refunded to the person entitled thereto or credited to the charges subsequently payable by such person to the alarm company.

b.

An alarm user may obtain a refund of fees overpaid or paid more than once or erroneously or illegally collected or received by the City and County by filing a claim in the manner provided in Sections 6.15-1 et seq. of the Business and Tax Regulations Code, but only when the fee was paid by the alarm user directly to the Tax Collector, or when the alarm user, having paid the fee to the alarm company, establishes to the satisfaction of the Tax Collector that the alarm user has been unable to obtain a refund from the alarm company who collected the fee.

History

(Added by Ord. 30-03, File No. 021995, App. 2/28/2003)

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