The following procedures, regulations and limits shall apply:
A. A refund not to exceed thirty dollars, or such higher amount as the council may determine by resolution, of taxes due and paid under the provisions of this chapter for utility services rendered on and after May 1, 1997, and through April 30, 1998, or for any such succeeding twelve-month period, shall be made whenever all of the following occur:
1. The annual gross income of the household in which claimant lives is less than eight thousand five hundred dollars, or such higher amount as the council may determine by resolution;
2. The claimant makes application and files a verified claim in writing with the finance director of the city for such refund upon a claim form provided by such officer;
3. The claim is approved by the finance director as being in conformance with this subsection.
B. The claimant shall be the person in whose name the bills for utilities services were rendered. Only one member of each claimant’s household may file a claim, and only one claim may be filed for each individual household.
C. “Gross income” shall mean the sum of adjusted gross income for the claimant’s last preceding federal or state personal income tax reporting period as documented by a federal or state tax return for such period, or if no such tax return is available, other documentation acceptable to the finance director.
D. The claim for such refund for utility taxes paid during the period from May 1 through April 30 of a given year shall be made only during the months of May and June of the following year, and must be accompanied by a copy of the utility bills, together with proof that the utility taxes have been paid by the claimant or some member of the household. No such refund shall be made on any claim filed or postmarked later than the thirtieth day of June.
E. No refund shall be made to any person for taxes levied on a utility account for which any utility tax is due and outstanding for the period for which refund is claimed or for any prior period. No refund shall be made of any tax which was paid with public assistance or relief funds which included an allowance to pay the tax.
F. Nothing in this section shall be construed to require that any utility company has any obligation to make or furnish, for the purpose of the refund provisions hereof, proof of utility taxes due or utility taxes paid.
(Prior code § 25.118 (Ord. 924 §1, Ord. 1186 §1, Ord. 1324 §§1 and 2, Ord. 1461 §§1 and 2, Ord. 1548 §§9, 10 and 11, Ord. 2113 §1, Ord. 2149 §1))