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Alameda County Utility User Tax Ordinance Nonresidential User Cap And Rebate - Section 2.12.100 Claim For Rebate Of Excess Tax Payment Form Page 2

ALAMEDA COUNTY ORDINANCE CHAPTER 2.12 UTILITY USER

TAX

PROVISION FOR REBATE

SECTION 2.12.100 Nonresidential user and cap rebate.

Any nonresidential user who has paid combined telephone, electric or gas utility user taxes in

excess of sixteen thousand five hundred dollars ($16,500.00) exclusive of interest and penalties,

within any tax year, except for the initial year commencing on March 1, 1993, any nonresidential

user who has paid combined telephone, electric and gas utility taxes in excess of five thousand five

hundred dollars ($5,500.00), exclusive of interest and penalties, shall be entitled to a rebate of a

portion of such excess tax payments in accordance with the provisions of this section.

Not later than thirty (30) days following the end of a calendar quarter or ninety (90) days following

the end of the utility tax year within which period a nonresidential user qualifies for a rebate

pursuant to this section, such user may apply to the tax administrator for a rebate on the forms and

in the manner prescribed by the tax administrator.

Upon timely presentation of evidence satisfactory to the tax administrator a rebate shall be made to

the nonresidential user in an amount equal to the total taxes paid in minus the sum of sixteen

thousand five hundred dollars ($16,500). The tax administrator shall set off against such rebate any

taxes, charges, interest or late payments then due and owing the county.

No rebate shall be paid to any residential service user who fails to apply for a rebate within the

time prescribed by this section.

Alameda County Utility User Tax Ordinance Nonresidential User Cap And Rebate - Section 2.12.100 Claim For Rebate Of Excess Tax Payment Form Page 2