Refund Policy
SEC. 98.0420 REFUNDS OF DEPARTMENT FEES (Added by Ord. No. 171,185, Eff. 7/22/96.)
No claim for refund of Department fees shall be allowed in whole or in part unless filed with the City Clerk within 12 months from the date of expiration of the permit/application or of any extensions granted by the Department or within 12 months from the date of any Department or Board action in which a valuation, as required by Chapter IX of the Los Angeles Municipal Code, is lowered pursuant to the provisions of Section 98.0403.1 of this Code. In the case a valuation is lowered, the refund shall be 100% of the difference paid and what should have been paid on all fees.
Insofar as the provisions of this section are in conflict with the provisions of Sections 22.12 and 22.13 of the Los Angeles Municipal Code, the language of this section shall be construed to control and supersede the language of said sections as to any such conflict.
SEC 22.12. REFUNDS - TAX, LICENSE AND PERMIT FEE IN EXCESS OF $5,000. (Amended by Ord. No. 173, 587, Eff. 12/7/00.)
(a) (Amended by Ord. No. 170,745, Eff. 12/3/95.) Whenever any money is excess of $29,457.00, including any tax administered by the City, license or permit fee, or fee for the renewal or transfer thereof, is collected or received by this City, it may be refunded as herein provided, and not otherwise, if a verified claim in writing therefore is filed with the City Clerk within 12 months after the date of payment. The claim shall be audited in the manner provided for in the Charter and shall be made on forms prescribed by the Controller. Such refund may be made only under the following conditions:
1. In any of the conditions specified under Subsection (a) of Section 22.13 of this Code.
2. Where the money paid was not required by law, or, was erroneously or illegally collected or received by this City through mistake, inadvertence or error of law or of fact, and whether paid or charged under color of any provision of this Code, or otherwise.
(b) This section is remedial in purpose; its terms and requirements shall not be deemed to limit or qualify the lawful right of any person to bring or maintain any action or proceeding based upon the general law of this state for any remedy provided by that law. (Added by Ord. No. 79,588, Eff. 5/21/38.)
(c) The monetary limitations in Subsection (a) above shall be subject to an adjustment at the beginning of each fiscal year after 1995-96 based upon the Consumer Price Index for all urban consumers for the Los Angeles area published by the United States Department of Labor, Bureau of Labor Statistics. The Controller shall calculate the adjustment in accordance with the methodology used to calculate monetary limits for intra departmental fund transfers pursuant to Los Angeles City Charter Section 343(c) and shall notify department heads in writing of the adjusted monetary limit.(Amended by Ord. No. 173,304, Eff. 6/30/00, Oper. 7/1/00.)
SEC. 22.13. REFUNDS OF TAX, LICENSE PERMIT OR APPLICATION FEES BY HEADS OF DEPARTMENTS. (Amended by Ord. No. 173, 587, Eff. 12/7/00.)
(a) The head of a department in which there is collected or received for and on behalf of the City any tax administered by the City, license fee, permit fee or application fee may, upon written application of the person who paid such tax or fee, filed with the City Clerk, refund all or part of such payment as herein provided, and not otherwise, without the necessity of first receiving the approval of the City Council therefore, if such refund does not exceed the sum of $29,457.00, and if such department head is satisfied, upon such proof as may be presented to or required by him, that any of the following conditions exist:
1. Where a refund is specifically authorized by the provision of law requiring payment of the tax, license, permit or application fee.
2. Where the money is paid to secure a business tax registration certificate, license or permit not required by law.
3. Where the amount paid was in excess of the amount required by law.
4. Where the money paid was not required by law.
5. Where the applicant for any business tax registration certificate, license or permit has not, at any time after the commencement of the period or term during which the requested certificate, license or permit would have been effective, commenced or engaged in the business or occupation, or performed any act, for which the certificate, license or permit was required; or where a person has filed an application or appeal and subsequently has withdrawn said application or appeal; provided, however, that the City has not made any physical inspection or examination of real property, held or conducted any hearing, performed any tests, or done any similar work, whether required or contemplated by law or not, as a result of the filing or issuance of any of the foregoing; and, provided further, that the certificate, license, or permit, if the same has in fact been issued, must be surrendered for cancellation and a written request for such cancellation must be filed with the department of the City issuing the same on or before the date of refund. In case of refunds made under this condition, 20 percent of the amount paid shall be deducted and retained by the City to cover clerical and other overhead costs and expenses entailed in the transaction.
(b) The provisions of this section shall not relieve any person from compliance with the provisions of Section 350 of the Charter relating to the presentation of claims prior to the bringing of a suit or action thereon, or be deemed to limit or qualify the lawful right of any person to bring or maintain any action or proceeding based upon the general law of this state for any remedy provided by that law.(Amended by Ord. No. 173,304, Eff. 6/30/00, Oper. 7/1/00.)
(c) The head of any department making any refund of fee hereunder is hereby authorized to cause a demand to be drawn on the general fund or such other fund in which said tax, license, permit or application fee may have been deposited. (Added by Ord. No. 88,458, Eff. 6/9/44.)
(d) The head of any department, authorizing any refunds of taxes or fees hereunder, shall cause a detailed report thereof to be made, showing the names and addresses of the persons receiving such refunds, the amounts thereof, the kinds of taxes or fees refunded, and reasons why said refunds were made. Such report shall he transmitted to the Council at such times as the Council may require.(Added by Ord. No. 88,458, Eff. 6/9/44.)
(e) The monetary limitations in Subsection (a) above shall be subject to an adjustment at the beginning of each fiscal year after 1995-96 based upon the Consumer Price Index for all urban consumers for the Los Angeles area published by the United States Department of Labor, Bureau of Labor Statistics. The Controller shall calculate the adjustment in accordance with the methodology used to calculate monetary limits for intra departmental fund transfers pursuant to Los Angeles City Charter Section 343(c) and shall notify department heads in writing of the adjusted monetary limit.(Amended by Ord. No. 173,304, Eff. 6/30/00, Oper. 7/1/00.)
FOR INFORMATION
1 (888) LA4-BUILD (Inside L.A. County)
1 (888) 833-8389 (TDD)
1 (213) 482-0000 (Outside L.A. County)