A. Public bodies, religious organizations and other persons exempt under state or federal law shall be exempt from the tax. Residential service users of sixty-five years or older shall be exempt from tax payments under this chapter upon application to the Tax Administrator, in such manner and with such proof or qualification as the Tax Administrator shall determine.
B. The City Council may, by order or resolution, establish one or more classes of persons or one or more classes of utility service otherwise subject to payment of a tax imposed by this chapter, and provide that such classes of persons or service shall be exempt, in whole or in part, from such tax.
C. The Tax Administrator shall prepare a list of the persons exempt from the provisions of this chapter by virtue of this section and furnish a copy thereof to each service supplier.
(Ord. 1888, (part), 2001; Ord. 1534, (part), 1990)