NS-1922 - Amending Chapter 21 of the Santa Ana Municipal Code Relating to Business License Tax

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(e) Issued for a business which subsequently becomes prohibited or illegal under any law of the state. In such case, the amount refunded shall be prorated on the bas is of the proportion which the number of months remaining in the period for which the business tax was paid bears to the number of months in the whole period. Sec. 21-88. Application for refund. No refund of monies howsoever paid or collected shall be allowed in whole or in part unless an application therefor is filed with the Collector within a period of one (1) year from the expiration of the license period for which a refund is sought, and all such claims for refund must be filed with the Collector on forms furnished by him or her in the manner prescribed by him or her. Such application maybe made only by the person who made the payment, his or her guardian, executor, administrator or heir. Refunds shall not be made to an assignee of the applicant. Upon the filing of such a claim, and when he or she determines that a refund is warranted, the Collector shall refund the amount warranted, less fifteen dollars ($15.00), to cover the administrative cost of the refund. Provided, however, that in the case of a refund made pursuant to Section 21-87 subsection (b), and where applicable, subsection (d), no deduction shall be made on account of the administrative cost therefor. The failure to file such application within the time prescribed herein shall bar any future right of recovery. Sec. 21-89. Same - No refund in instance of other delinquency. Where the Collector has determined pursuant to Section 21-88 that a refund is due upon a particular business license, but where the applicant or licensee is at the same time determined to be delinquent or otherwise liable for a business license tax upon a separate business license, or for a separate unlicensed business; then in that event, the Collector shall apply said refund amount to the balance owing and delinquent for said business license or for said unlicensed business. The Collector shall then refund any amount remaining. Sec. 21-90. Same - Fraud bar to refund. No refund shall be made where the business license was issued under a misrepresentation of fact by the applicant and or such applicant actually engaged in the conduct of the business for wh£ch the license was granted prior to the date stated in applicant's original application. Sec. 21-91. Same - Proof of payment prerequisite to refund. In all cases proof of payment shall be a prerequisite to any refund. - 51