Series 104 2003 ORDINANCES/RESOLUTIONS


Section 104-054; Res. 23-03; Authorizing the Director of Finance to Process Sales Tax Refunds on Behalf of City Utility Customers


Council Bill No.          R 23-03          

A RESOLUTION

authorizing the Director of Finance to process sales tax refunds on behalf of City utility customers.

BE IT RESOLVED BY THE COUNCIL OF THE CITY OF COLUMBIA, MISSOURI, AS FOLLOWS:

    SECTION 1.  Subject to the limitations set forth in section 2, the Director of Finance is authorized to file claims for sales tax refunds with the Missouri Department of Revenue on behalf of City utility customers.

    SECTION 2.  Claims for sales tax refunds shall not be filed if:

  1. An erroneous sales tax payment is the result of the customer’s negligence;

  2. The claim for sales tax refund relates to a pending court action;

  3. The customer is able to file a claim directly with the Department of Revenue;

  4. The customer fails to provide all required documentation; or

  5. A claim for a sales tax refund has previously been filed on behalf of the customer for utility services provided at the same location.


    ADOPTED this 21st day of January, 2003.