Exemptions from the tax provided in this chapter may be given as provided below:
A. To qualify for an exemption, persons must receive one or more of the following:
1. Aid to families with dependent children (AFDC);
2. Veterans' and survivor's pension benefits;
3. Supplemental security income/state supplemental payment (SSI/SSP);
4. Food stamps;
B. In addition, customers may also qualify for an exemption if their total household income does not exceed household income levels set by resolution of the
City Council
.
C. Procedures for Obtaining an Exemption.
1. Applications for exemption shall be filed with the tax administrator on such forms as he or she may provide. Applications shall be verified by declaration under penalty of perjury and shall contain such information as may be required by the tax administrator. The service provider shall include information in the service user's bill upon initiation of the tax, and for all new service users thereafter, describing the procedure and criteria for filing applications for exemption.
2. The tax administrator shall review each application and shall certify the service user as exempt if the eligibility requirements of subsection A or B are met, provided that no exemption shall be granted to a service user who is receiving service from a service supplier through a master meter and no exemption shall be granted with respect to any tax imposed by this chapter which is or has been paid by a public agency or where the service user receives funds from a public agency specifically for the payment of such tax. 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 such 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. Upon receipt of such notice, the service supplier shall within sixty days discontinue billing the service user for taxes imposed by this chapter except as otherwise provided in subdivision 5 of this subsection.
3. Taxes billed by the service supplier to the service user prior to removing the service user from its tax billing procedure shall be collected from the service user and the service user shall pay such taxes to the service supplier. Taxes billed to and paid by the service user between the time that the application for exemption is filed and the service supplier removes the service user from its taxing procedure will not be refunded to the service user.
4. Exemptions certified by the tax administrator shall remain in effect so long as the facts supporting the qualification for exemption shall exist. An exemption shall automatically terminate with any change in the service address or residence of the exempt
individual, provided that such individual may nevertheless apply for a new exemption with each change of address of residence.
5. Any service user who has been exempted under this subsection shall notify the tax administrator within ten days of any change in fact or circumstance which might disqualify said individual from receiving such exemption. It shall be a misdemeanor for any person to knowingly receive the benefits of the exemption provided by this section when the basis for such exemption does not exist or ceases to exist.
Any service supplier, who determines by any means that a new or non-exempt 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 such fact and the tax administrator shall conduct an investigation to ascertain whether or not the provisions of this section have been complied with, and where appropriate, order the service supplier to commence collecting the tax from the non-exempt service user.
6. The tax administrator shall have the power and right to demand evidence of continued eligibility of a service user for exemption under the provisions of this section. Such evidence may include, but need not be limited to, copies of business records, letters or statements from the Social Security Administration and state, county, city and private pension administrators or unemployment and welfare agencies, and such other evidence concerning the service user or other members of his or her household as may tend to prove or disprove such eligibility. Failure to provide such evidence as is within the control of a service user to so provide, either directly by him or her or by his or her consent or the consent of a member of his or her household when such evidence is requested of the service user in writing by the tax administrator shall be grounds for immediate discontinuance of the service user's eligibility for exemption under the provisions of this section. Evidence provided to the tax administrator at his or her request, or voluntarily provided to him or her by the service user without the tax administrator's request, may not be used against such service user as evidence of violation of the provisions of this section. Such evidence may only be used as grounds for termination of the exemption provided in this section.
D. Nothing in this chapter shall be construed as imposing a tax upon any person when imposition of such a tax upon that person would be in violation of the Constitution of the United States or that of the state of California. (Ord. 98-104, Exh. A § 2(part), 1998).