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(1) Commencing on July 1, 1985, any service user shall be eligible for an exemption from the taxes imposed by this chapter if the annual gross income of the household in which such individual resides is less than the annual amount prescribed by resolution of the City Council.
(2) As used herein “gross income” shall mean income subject to federal and state income tax-ation, social security payments, pensions, annuities, welfare payments, gifts, inheritances, interest or tax exempt investments, and all other income regardless of source.
(B) Application. Application for exemption shall be filed with the Director of Finance on such forms as he may provide.
(C) Time to file. Applications may be filed at any time.
(D) Contents of application. Applications shall be verified by declaration under perjury and shall contain such information as may be required by the Director of Finance.
(E) Review and certification. The Director of Finance shall review each application and shall certify the applicant as exempt if the eligibility requirements for division (A) are met, except that no exemption shall be granted to an applicant who is receiving service from a service supplier through a master meter, or who is sharing or prorating service with other service users even though such services users qualify under the provisions of division (A) and no exemption shall be granted with respect to any tax imposed by this chapter which is or has been paid by a public agency or where the applicant receives funds from a public agency specifically for the payment of such tax.
(F) Notice to service supplier. If an applicant is certified as exempt, the Director of Finance shall promptly notify applicant's service suppliers, stating the name of the applicant, the address to which such exempt services is being supplied, the account number, if any, and such other information as may be necessary for the service supplier to remove the exempt service from its tax billing procedure.
(G) Discontinuance of billing. Upon receipt of such notice, the service supplier shall within 60 days discontinue billing applicant for taxes imposed by this chapter, except as otherwise provided in division (H).
(H) Prior taxes to be collected. Taxes billed by the service supplier to the service user prior to removing the service user from its tax billing procedure shall be collected from the service user, and the service user shall pay such taxes to the service supplier. Taxes billed to and paid by the service user between the time that the application for exemption is filed and the service supplier removes the service user from its taxing procedure will not be refunded to the service user.
(I) Duration of exemption. Exemptions certified by the Director of Finance shall continue so long as the facts supporting the qualification for exemption shall exist; provided, however, that the exemption shall automatically terminate with any change in the service address or residence of the exempt individual or assignment of a different account number by the service supplier because of discontinuance or suspension of service at the request of the service user; and provided further that such individual may nevertheless apply for a new exemption with each change of address or residence.
(J) Duty to disclose disqualification.
(1) Any service user who has been exempted under this section shall notify the Director of Finance within ten days of any change in fact or circumstance which might disqualify the individual from receiving such exemption. It shall be a misdemeanor for any person to knowingly receive the benefits of the exemption provided by this section when the basis for such exemption does not exist or ceases to exist.
(2) Any service supplier, who determines by any means that a view or nonexempt service user is receiving service through a meter or connection exempt by virtue of an exemption issued to a previous user or exempt user of the same meter or connection, shall immediately notify the Director of Finance of such fact and the Director of Finance shall connect an investigation to ascertain whether or not the provisions of this section have been complied with, and where appropriate, order the service supplier to commence collecting the tax from the nonexempt service user.
('86 Code, § 5.71.170) (Ord. 3977, passed - - )