Form 22-85, Utility Users Tax Refund Claim – Irvine, CA

Form 22-85, Utility Users Tax Refund Claim, is the City of Irvine form on which an establishment asks for a refund or credit of utility users tax, giving the utility provider, the account numbers and the invoice billing period the claim covers.

The form comes from Treasury Services, under the City's Financial Management & Strategic Planning function. Completing it produces a signed claim that is sent to the City together with supporting papers. It is not a refund by itself: the form says that every claim must be supported by a signed, written explanation, documentation verifying the reason and the right to the amounts requested, and copies of the utility invoices.

According to the form, a refund or credit is allowed only in these specific circumstances:

• overpayment;
• duplicate payment;
• erroneously or illegally collected tax.

The signer declares under penalty of perjury that the statements are true and correct and conform to City of Irvine Municipal Code § 2-9-716 and City Council Resolution No. 02-152. The revision printed on the form is REV 04/19.

The main user is an establishment that paid utility users tax to the City of Irvine through its utility invoices and believes it is owed a refund or credit. The form asks for the establishment name, address, phone and email, so the claimant is the party that holds the utility account.

The form allows a refund or credit only for these reasons:

• an overpayment;
• a duplicate payment;
• tax that was erroneously or illegally collected.

A claim that does not fit one of these circumstances is outside what the form describes.

The claim must be signed by a person who gives their name and title, which suggests an owner, officer or other representative of the establishment signs it. The signer declares under penalty of perjury that the statements are true and correct. The form does not describe any other representative or power-of-attorney arrangement.

Each claim covers one invoice billing period and one utility provider, as the form's fields indicate. Anyone with questions about the form or the claim can write to the City's Treasury email shown on it.

File Form 22-85 when you have found that utility users tax was overpaid, paid twice, or erroneously or illegally collected, and you have the documents that prove it. The form prints no filing deadline and no processing time, so ask the City's Treasury Services before you send the claim if timing matters.

Before you file, gather the utility invoices for the billing period in question. The form requires copies of those invoices, including the subsequent invoice that lists the payment, so the claim cannot be completed until that later invoice is available.

The form asks for the billing period, from one date to another, so file a separate claim for each period you are challenging unless the City tells you otherwise.

The form names one channel: email to the City's Treasury address. The City's forms website adds that its forms may be printed, saved or submitted by email or online.

• Email: the form says "Please submit this form and forward any inquiries to" [email protected], spelled exactly that way on the form. Attach the signed form and the supporting documents.
• Questions about City forms: the City Clerk's Office of Records and Information manages City forms; its forms website lists 949-724-6281 for questions or additional information. Use it to confirm the Treasury address if an email is returned.

Send the whole package: the signed claim, a signed written explanation, documentation verifying the reason and your right to the amounts requested, and copies of the utility invoices, including the subsequent invoice listing the payment. The form prints no mailing address, fee or status-check procedure.

FillingPDF lets you fill out and download the PDF; submission follows the channels above.