The following procedures, regulations and limits shall apply:
A. Notwithstanding any provision of this chapter to the contrary, persons sixty (60) years of age and older living in households having an annual gross income of less than eight thousand five hundred dollars, or such higher amount as the council may determine by resolution, shall be exempt from the payment of the utility users’ tax.
B. In order to quality for the exemption set forth in subsection A above, persons meeting the age and income requirements established therein shall file an initial application with the finance director of the city upon a form provided by such officer. Such form may be filed at any time after the applicant becomes eligible therefor. Thereafter, when deemed necessary by the finance director, and upon a form provided by said finance director, each person granted an exemption shall file a statement certifying such person continues to meet the exemption eligibility requirements of this section.
C. Upon review and approval of any initial application for exemption, the finance director shall file with each utility company, at least once every thirty (30) days, a certification of the applicant’s eligibility for exemption, upon a form satisfactory to the finance director and to the utility companies. Upon receipt of such certification of exemption, each utility company shall cease to apply the tax to the exempt account at the earliest possible date, considering each utility’s billing change processing time requirements. Such exemption shall remain in effect thereafter until such time as the finance director notifies each utility company, in a similar manner, of the withdrawal of the exemption.
D. The applicant for exemption shall be the person in whose name the bills for utility services are rendered.
E. “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.
(Ord. 1186 §2, Ord. 1324 §3, Ord. 1461 §§3 and 4, Ord. 1548 §§12, 13 and 14, Ord. 2113 §1, Ord. 2149 §2)