A. No refund shall be made of any tax collected pursuant to this chapter, except as provided in this section.

B. No refund of any tax collected pursuant to this chapter shall be made because of the discontinuation, dissolution, or other termination of a Cannabis Business.

C. Any Person entitled to a refund of sums paid under this chapter may elect to have such refund applied as a credit against future obligations under this chapter.

D. Whenever any tax, fee, penalty, or interest under this chapter has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the City, such amount shall be refunded to the Person who paid the tax upon a timely written claim for refund filed with the City Manager.

E. The City Manager may examine and audit all the books and business records of the claimant to determine eligibility to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of the claimant’s books and business records. Claims for refund shall be filed in accordance with Chapter 1.34 CVMC.

F. A sum erroneously paid under this chapter due to an error of the City shall be refunded to the claimant in full upon a timely claim. If an error is attributable to the claimant, the City may retain an amount established by ordinance or resolution of the City Council from time to time in an amount sufficient to recover the City’s cost to process the claim and refund the balance.

G. The City Manager shall initiate a refund of any sum overpaid or erroneously collected under this chapter whenever the overpayment or erroneous collection is disclosed by a City audit for the period of time for which a timely claim might then be filed under the Government Claims Act. (Ord. 3434 § 1, 2018).