(a) In addition to the refund procedures set forth in Section 6.72.140,
there is hereby established special rebate and exemption procedures for natural
persons meeting the eligibility criteria established by this Section.
(b) To be eligible for the special rebate or exemption provided for in
this Section, a person must be sixty-two (62) years of age or older, and such
person must meet the criteria of disability as established by the Social
Security Administration's supplemental security income program for the aged,
blind and disabled (Title XVI of the Social Security Act, as amended). In
addition, no person shall be eligible for the special rebate or exemption
provided for in this Section if such person's annual gross household income, as
hereinafter defined, exceeds the maximum dollar amount for the calendar year
for which a refund is claimed. The maximum dollar amount will be established
and from time to time amended by resolution of the City Council. For the
purposes of this Section, "gross household income" shall be and include the
income of every member of the household received during the year, including,
but not limited to, wages, salaries, bonuses, tips, gross amounts of pensions
and annuities, retirement benefits, social security payments, disability
payments, life insurance benefits, interest, capital gains and inheritances.
(c) Notwithstanding Subsections (a) and (b), persons who receive taxable
utility service from master meters, or for whom utility charges are included in
house, apartment, or other rental charges shall not be eligible for the special
rebate or exemption provided for in this Section. Persons receiving funds from
any public agency specifically for the payment of such utility taxes shall,
likewise, not be eligible for the rebate provided for herein.
(d) Special Rebates.
(1) A claim for a rebate of the utility tax paid pursuant to this Chapter
shall be filed with the Director of Finance between May 1 and June 30 of each
year for the taxes paid during the previous calendar year. Claims shall be
submitted on forms provided by the City and all statements made therein shall
be under oath and subject to penalty of perjury. No rebate shall be paid under
the provisions of this Section unless the claimant establishes his right
thereto by written record showing entitlement thereto, and the Director of
Finance may require such additional evidence as he or she deems necessary or
appropriate in determining such entitlement. Only one claimant from each
household each year shall be entitled to a rebate.
(2) The Director of Finance shall review each claim and shall cause a
rebate to be made to the claimant of the utility taxes paid by such claimant
pursuant to this Chapter, or that portion of said taxes paid which is found to
be due and owing to the claimant. If the Director of Finance determines that a
claim is faulty or that the claimant has failed to truthfully set forth the
required facts, the claim for rebate shall be rejected in writing to the
claimant.
(3) If a claim for a rebate is not filed within the period set forth in
Subsection (d)(1) all rights to such rebate for the previous calendar year
shall be waived, deemed void and permanently extinguished.
(e) Special Exemption.
(1) Any person eligible under Subsections (a) and (b) may file an
application for an exemption with the Director of Finance. The application
shall be submitted on the forms provided by the City and all statements made
therein shall be under oath and subject to penalty of perjury. No application
shall be granted unless the applicant establishes his or her right thereto by
written record showing entitlement thereto. The Director of Finance may require
such additional evidence as he or she deems necessary or appropriate in
determining entitlement.
(2) The Director of Finance shall review all such applications and shall
certify as exempt those applicants determined to qualify therefor. The Director
of Finance shall notify all service suppliers affected that such exemptions
have been approved. For each exemption, the following information shall be
transmitted to the service supplier:
(i) Name of exempt applicant.
(ii) Account number shown on utility bill.
(iii) Address to which exempt service is being supplied.
(iv) Any other information as may be necessary for the service supplier to
remove the exempt service user from its tax billing procedure.
(3) Upon receipt of such notification, the service supplier shall not be
required to continue to bill any further tax imposed by this Chapter from such
exempt service user, until further notice by the Director of Finance is given.
The service supplier shall eliminate such exempt service user from its tax
billing procedure no later than sixty (60) days after receipt of such notice
from the Director of Finance.
(4) All exemptions shall continue and be renewed automatically by the
Director of Finance, so long as the prerequisite facts supporting the initial
qualification for exemption shall continue. The exemption shall automatically
terminate with any change in the service address or residence of the exempt
service user, except that such service user may apply for a new exemption.
(5) The Director of Finance shall have the right and the power to demand
evidence of continued eligibility of a service user for exemption. Failure to
provide any evidence requested by the Director of Finance as is within the
control of a service user to so provide shall be grounds for the immediate
discontinuance of the exemption. Evidence provided to the Director of Finance
upon request may not be used against such service user as evidence of violation
of the provisions of this Section; such evidence may only be used as grounds
for termination of the exemption.
(6) Any individual exempt from the tax shall notify the Director of
Finance within ten (10) days of any change in fact or circumstance which might
disqualify the individual from receiving such exemption. No person shall
knowingly receive the benefits of the exemptions provided by this Section, when
the basis for such exemption either does not exist or ceases to exist.
(7) If the Director of Finance determines that an application for an
exemption is faulty or that the applicant has failed to truthfully set forth
the required facts, the application for exemption shall be denied in writing to
the applicant.
(f) A determination of the Director of Finance to reject a claim for
rebate or to deny an application for exemption may be appealed in accordance
with prior Municipal Code Section 6126 within ten (10) days after the date of
mailing of the rejection of the claim or denial of the application. If an
appeal by an aggrieved claimant or applicant is not taken within the ten (10)
day period, no appeal of the decision of the Director of Finance made
thereafter be taken, and the determination of the Director of Finance shall
become final. (Prior code Sec. 6633; added by Ord. No. 808CCS, adopted 6/24/69,
effective 7/1/69; amended by Ord. No. 1287CCS, adopted 11/8/83)