Form 22-64, Uniform Transient Occupancy Tax/Hotel Improvement District Refund Claim, is the City of Irvine form used to ask for a refund or credit of transient occupancy tax and Hotel Improvement District assessments that an establishment already paid. It is completed for one original reporting period and must be supported by a signed explanation, documentation and an amended Transient Occupancy Tax Return. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the City of Irvine publishes the original at cityofirvine.gov.
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What is 22-64?
Form 22-64, Uniform Transient Occupancy Tax/Hotel Improvement District Refund Claim, is the City of Irvine form an establishment uses to claim a refund or credit of transient occupancy tax (TOT) and Hotel Improvement District (HID) assessments that it paid for an earlier reporting period.
The form carries the heading Administrative Services, Treasury Services, and the revision printed on it is REV 02/24. It identifies the establishment by name, address, city, state and ZIP code, and states the original reporting period for which the refund is requested.
A table with three columns (Transient Occupancy Tax, Hotel Improvement District and Total) and three rows records the claim:
- 1. Amount of taxes/assessment originally paid
- 2. Refund claims
- 3. Revised tax/assessment
The form lists the only circumstances in which a refund or credit is allowed: overpayment, duplicate payment, and tax or assessment erroneously or illegally collected. It adds that no refund or credit is given unless the amount has been refunded to the transient or credited to rent that the transient later owes the operator.
The person signing declares under penalty of perjury that the statements are true and correct and in conformance with City of Irvine Municipal Code § 2-9-716 and City Council Resolution No. 02-152.
Who needs to file 22-64?
The establishment that paid transient occupancy tax and Hotel Improvement District assessments to the City of Irvine and believes it is owed money back files Form 22-64. The form asks for the establishment's name and address and for the name and title of the person who signs the declaration.
You can use the form only for one of the circumstances printed on it:
- overpayment;
- duplicate payment;
- tax or assessment erroneously or illegally collected.
Do not expect a refund or credit when the tax or assessment has not been refunded to the transient or credited to rent that the transient later owes the operator; the form says none is given in that case.
A claim must also come with a signed written explanation, documentation verifying the reason and the right to the amounts requested, and an amended Transient Occupancy Tax Return. The form does not describe who else may sign for an establishment beyond the name and title lines on the declaration.
When to file 22-64
File Form 22-64 after you find an overpayment, a duplicate payment or tax or assessment that was erroneously or illegally collected for a reporting period you have already paid. The form is tied to that original reporting period, which you enter in the "To" and "From" spaces, and it goes in together with an amended Transient Occupancy Tax Return for the same period. No separate due date is printed on the form, so confirm any time limit with the City of Irvine before you file; the City Clerk's forms line is 949-724-6281.
Documents you need
- A signed, written explanation of the claim, required with every refund claim on Form 22-64.
- Documentation verifying the reason for the claim and the right to the amounts requested, required with every claim.
- An amended Transient Occupancy Tax Return for the original reporting period in which the refund is requested, required with every claim.
How to fill out 22-64
Enter the establishment name and address
Write the Establishment Name, then the address, city, state and ZIP code of the establishment.
State the original reporting period
Enter the start and end dates of the Original Reporting Period (where refund is being requested) in the "To" and "From" spaces.
Enter amounts originally paid on line 1
On line 1, Amount of taxes/assessment originally paid, fill in the Transient Occupancy Tax column, the Hotel Improvement District column and the Total column.
Enter the refund requested on line 2
On line 2, Refund claims, enter the amount you are claiming in each of the three columns. The claim must fit one of the circumstances listed on the form: overpayment, duplicate payment, or erroneously or illegally collected tax/assessment.
Enter the revised amounts on line 3
On line 3, Revised tax/assessment, enter the corrected tax and assessment for each column and the total. These figures should agree with the amended Transient Occupancy Tax Return you attach.
Confirm the tenant refund or credit
Read the note that no refund or credit is given unless the amount has been refunded to the transient or credited to rent subsequently payable by the transient to the operator, and make sure that applies to your claim.
Prepare the supporting package
Draft a signed, written explanation of the claim, gather documentation verifying the reason and right to the amounts requested, and complete the amended Transient Occupancy Tax Return.
Print your name and title
Enter the Name and Title of the person who makes the declaration under penalty of perjury.
Review, sign and download the PDF
Check that the three columns and totals agree, then sign and date the declaration. Download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit 22-64
The form itself names no mailing address, portal or office for the completed claim. The City of Irvine's Forms website says that City forms may be printed, saved or submitted by email or online, and gives 949-724-6281 for questions or additional information. The City Clerk's Office of Records and Information manages the City's forms.
Before you send the claim, assemble the package the form requires:
- the completed and signed Form 22-64;
- a signed, written explanation of the claim;
- documentation verifying the reason and the right to the amounts requested;
- an amended Transient Occupancy Tax Return.
Because the form does not say where to send the package, ask the City of Irvine which channel to use for this claim. FillingPDF lets you fill out and download the PDF; submission follows the City's channels.
Common mistakes to avoid
- Filing the claim without a signed, written explanation of why the refund is requested.
- Sending the form without documentation that verifies the reason and the right to the amounts requested.
- Leaving out the amended Transient Occupancy Tax Return that must accompany the claim.
- Claiming a refund for a reason other than overpayment, duplicate payment or tax or assessment erroneously or illegally collected.
- Requesting a refund when the amount has not been refunded to the transient or credited to rent the transient later owes the operator.
- Entering a reporting period other than the original one for which the refund is being requested.
- Signing the declaration without a printed name and title, or leaving the date blank.
Frequently asked questions
What is Form 22-64 used for?
Form 22-64 is the City of Irvine refund claim for transient occupancy tax and Hotel Improvement District assessments. An establishment uses it to request a refund or credit for an original reporting period when it overpaid, paid twice, or had tax or assessment erroneously or illegally collected.
Is Form 22-64 an Irvine property tax form?
No. Form 22-64 deals with transient occupancy tax and Hotel Improvement District assessments, shown in the Transient Occupancy Tax and Hotel Improvement District columns of its table. It contains no property tax lines.
What do I have to attach to Form 22-64?
Attach a signed, written explanation of the claim, documentation verifying the reason and your right to the amounts requested, and an amended Transient Occupancy Tax Return. The form says every refund claim must be supported by all three.
When will the City of Irvine allow a refund or credit?
Only for overpayment, duplicate payment, or tax or assessment erroneously or illegally collected. Even then, none is given unless the amount has been refunded to the transient or credited to rent the transient later owes the operator.
Where do I send Form 22-64?
The form prints no address or portal. The City of Irvine's Forms website says City forms may be printed, saved or submitted by email or online, and lists 949-724-6281 for questions, so confirm the right channel for this claim with the City before sending.
Who signs Form 22-64?
A person signs and dates the declaration under penalty of perjury and prints their name and title. The statements must be true and correct and in conformance with City of Irvine Municipal Code § 2-9-716 and City Council Resolution No. 02-152.
Can I fill out Form 22-64 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim with the City of Irvine; you submit it through the City's channels.
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