§ 7-906. TYPES OF REFUNDS, MANNER OF PRESENTATION OF DEMAND FOR REFUND, AND PAYMENT OF REFUNDS.

Refunds may be allowed according to the following conditions:

(a)

Security Deposits. Deposits and money paid to the city to secure a promise of the payor may be returned directly to the payor, or his agent, upon proof of the fulfillment of the purpose of the deposit or the promise secured. A receipt explaining the transaction, on a form approved by the City Attorney, shall be obtained from and signed by the payor or his agent.

(b)

Mistake of Law. When the money was either paid by the demandant or received by the city through mistake as to the legal necessity for making the payment, refund thereof may be made upon a demand for refund, on a form prescribed by the Controller, made within one year from the date of receipt by the city of the money to be refunded. The demand shall be promptly transmitted to the head of the department involved for his recommendation and his statement of the facts upon which the recommendation is based. The demand and recommendation shall be presented to the City Attorney for his decision thereon.

(c)

Mistake of Fact. When the money was either paid by the demandant or received by the city because of a mistake of fact when such payment or receipt would not have been made if such mistake had not been made, then refund thereof may be made upon a demand for refund, on a form prescribed by the Controller, made within one year from the date of receipt by the city of the money to be refunded, provided that if the mistake was wholly or partly the city's and the mistake was induced by an act or statement of the demandant, or if the mistake was wholly the demandant's and the city has made an investigation, inspection or examination, or done any similar work or rendered services, the head of the department, division or bureau may ascertain the value or cost of such and order it deducted from the amount to be refunded. His determination shall be final when approved by the Controller but there shall be added thereto the amount designated for handling charges in the Master Fee Resolution.

(d)

Failure to Exercise Permit, No City Services. When the applicant for any license, permit or service has not commenced or engaged in the business or occupation, performed any act for which the license or permit was required, or received any of such service, and where, in the case of any such license or permit,

(1)

The city has not made any investigation, inspection or examination, or done any similar work, whether or not required or contemplated by law, on account of the filing of the application, and

(2)

The license or permit, except a building, electrical or plumbing permit, has not expired prior to the date on which the demand for refund is made, and in the case of a building, electrical or plumbing permit, one year has not passed since the date of issuance, and any issued license or permit is submitted when the demand for refund is made or, in lieu thereof, there is attached to the demand for refund the declaration of the license or permit holder, under penalty of perjury, that the license or permit has been lost or destroyed, then the money, less the amount designated for handling charges in the Master Fee Resolution, may be refunded upon demand therefor on a form prescribed by the Controller and upon which is entered the approval of the head of the department which was to administer the license, permit or service.

(e)

Failure to Exercise Permit, City Services Rendered. When money has been paid under the circumstances described in subsection (d) above but when the city has made an investigation, inspection or examination, or done any similar work or rendered services, the head of the department, division or bureau must ascertain the value or cost of such, and order it deducted from the amount to be refunded. His determination shall be final when approved by the Controller but there shall be added thereto the amount designated for handling charges in the Master Fee Resolution.

(f)

Approval of Controller; No Application to Taxes. The calculations of amounts to be refunded or deducted from refunds under this section shall be subject to the approval of the Controller. This section shall not apply to any business tax or other tax imposed by the city.

(Added Ord. 6566, 1965; Am. Ord. 80-115, § 9, eff. 8-8-80).