Spokane Municipal Code

Title 08 Taxation and Revenue

Chapter 08.10 Utilities, Franchise Taxes

Section 08.10.120 Procedure upon Overpayment

1. Whenever, upon petition by a taxpayer for a refund or otherwise, the department determines that a sum paid under this chapter was in excess of the amount properly due within a three-year period preceding the departmental determination or written petition for a refund, and a refund is payable, the department credits the overpayment to the taxpayer’s account or refunds it at the taxpayer’s option. Department decisions may be appealed as provided in SMC 8.10.150.

2. Petitions for refunds must state, in writing:

1. 1. the taxpayer’s name, address and telephone;

1. 2. the dates of payment of tax, method of payment, amount and proof of payment;

1. 3. the tax periods involved and taxpayer’s gross income from business activity in the City for said period; and

1. 4. reasons why a refund is proper.

3. Refunds may be denied or limited, in the division director of finance, treasury and administration's discretion, when it appears that:

1. 1. information supplied by the taxpayer is materially misleading, incomplete, false or fraudulent;

1. 2. the overpayment was the result of taxpayer negligence or careless oversight; or

1. 3. the tax was paid without written protest, delivered with payment to the department, under circumstances in which the taxpayer knew or should have known of an objection or basis of claim for overpayment.

4. Refunds accrue interest at the rate allowed in RCW 82.32.060 for refund of state taxes.

5. No provision of this title extends the time necessary for a taxpayer to commence a legal action. No provision creates a right to a refund except and to the extent required by the constitution and laws of the State of Washington or the United States.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1