(A) Eligibility. Any service user who is 62 years of age or older and is head of the household shall be eligible for an exemption from the taxes imposed by this subchapter on service supplied to the service user's residential living quarters. The provisions of this exemption shall also apply to any individual who meets the criteria for disability, as established by the Social Security Administration's Supplemental Security Income Program for the Aged, Blind and Disabled (Title XLII of the Social Security Act, as amended) without regard to the age of the disabled individual.
(B) Application: time to file. Applications for exemption shall be filed with the Tax Administrator on forms as he or she may provide. Applications may be filed at any time.
(C) Application: contents. Applications shall be verified by declaration under penalty of perjury and shall contain information as may be required by the Tax Administrator.
(D) Application: review and certification. The Tax Administrator shall review each application and shall certify the service user as exempt if the eligibility requirements of division (A) are met. If a service user is exempt under the eligibility requirements of division (A) and the service user is receiving service from a service supplier through a master meter, upon application and approval, the Tax Administrator shall refund the eligible service user as provided in § 34.168. However, no exemption shall be granted with respect to any tax imposed by this subchapter which is or has been paid by a public agency or where the service user received funds from a public agency specifically for the payment of the tax.
(E) Notice to service supplier. If a service user is certified as exempt, the Tax Administrator shall promptly notify the service user's service suppliers, stating the name of the service user, the address to which exempt service 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 user from its tax billing procedure.
(F) Discontinuance of billing. Upon receipt of the notice referred to in division (E), the service supplier shall, within 60 days, discontinue billing the service user for taxes imposed by this subchapter, except as otherwise provided in division (G).
(G) Prior taxes to be collected. Taxes billed by the service supplier to the service user from its tax billing procedure shall be collected from the service user and the service user shall pay these taxes to the service supplier. Taxes billed to and paid by the service user between the time the application for exemption is filed and the service supplier removes the service user from its billing procedure will not be refunded to the service user.
(H) Duration. Exemptions certified by the Tax Administrator shall continue as long as the facts supporting the qualification for exemption shall exist; provided, the exemption shall automatically terminate with any change in the service address or residence of the exempt individual and provided, further, that the individual may nevertheless apply for a new exemption with each change of address of residence.
(I) Duty to disclose.
(1) Any service user who has been exempted under this subchapter shall notify the collector within ten days of any change in fact or circumstance which might disqualify the individual from receiving the exemption. It shall be a misdemeanor for any person to knowingly receive the benefits of the exemption provided by this subchapter when the basis for that exemption does not exist or ceases to exist.
(2) Any service supplier who determines, by any means, that a new 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 Tax Administrator of that fact and the Tax Administrator shall conduct an investigation to ascertain whether or not the provisions of this subchapter have been complied with and, where appropriate, order the service supplier to commence collecting the tax from the nonexempt service user.
(Ord. 1539, passed 7-16-08)