2-8-15: TAX RELIEF:
   A.   Utility Tax Annual Rebate Program Established: A utility tax annual rebate program is established for senior and low income or disabled and low income residents in accordance with the eligibility criteria and guidelines described in this section. The first period covered under this program is January 1, 2011 - December 31, 2011, and then every calendar year thereafter.
   B.   Utility Tax Annual Rebate For Electricity, Gas, Garbage, Solid Waste, Cable, Telephone Services: For all the above services, which are more specifically set forth in this chapter, eligible Liberty Lake residents may apply annually to receive a utility tax rebate.
To qualify for a utility tax annual rebate from electricity, gas, garbage, solid waste, cable and telephone services, Liberty Lake residents must:
      1.   Be a household residing within the legal boundaries of the city of Liberty Lake; and
      2.   Be low income and age sixty two (62) or older at the time an application is made to the city of Liberty Lake for an annual rebate, or totally and permanently disabled and low income, residing in a separately metered dwelling and who is paying directly for such separately billed service either as owner, purchaser or renter and whose individual area median income is at or below eighty percent (80%) of the median income for the Spokane County area as defined by HUD (Department of Housing and Urban Development).
   C.   Rules And Procedures; Compliance: The city treasurer shall adopt rules and procedures for the filing of reimbursement claims and for the administration of the utility tax annual rebate program as provided for by this section. (Ord. 195, 8-16-2011; amd. Ord. 195-A, 4-17-2012)