A. Notwithstanding the provisions of Section 3.32.160 of this chapter, refunds or credits may be made to certain service users as provided in this section.
1. The service user is a "head of household"; and
2. The "household income" of the service user, as that term is defined in Section 20504 of the Revenue and Taxation Code, shall not exceed twenty-five thousand dollars ($25,000.00) for the calendar year ending in the fiscal year in which application for the refund is made; and
3. The "gross income" of the service user, as that term is defined in Section 17071 of the Revenue and Taxation Code, shall not exceed twenty-five thousand dollars ($25,000.00) for the calendar year ending in the fiscal year in which application for the refund is made; and
4. The utility services for which the service user has paid tax were delivered to such service user's residence and such residence is located within the city; and
5. The service user has paid the tax for all or part of the twelve (12) months of the calendar year ending in the fiscal year in which application for the refund is made; and
6. The service user has made no other application for a refund in the same calendar year.
C. The amount of the refund made pursuant to subsection B of this section shall be the total amount of the eligible tax for the calendar year ending in the fiscal year in which application for refund is made. The eligible tax is the tax paid as follows:
1. The tax imposed by Section 3.32.030, not to exceed the total annual tax on the telephone "lifeline flat rate service" rate as published by the largest local provider as of June 1st of the calendar year.
2. The tax paid as imposed by Section 3.32.090, not to exceed the total annual tax on the "economy basic" cable service rate as published by the largest local provider as of June 1st of the calendar year.
D. The refund provided for in subsections B and C shall be applied for on or before March 15th, in the year following the calendar year for which the tax is imposed on a form prescribed by the city and shall be payable by the city periodically on a timely basis as the validity of the applications made is established, but no later than June 30th of that year.
E. As used in this section, "head of household" means the person filing or who would file a federal income tax return as a head of household, or a single individual, or the husband or wife if a joint return is filed, but in such case, the individual applying for the refund must additionally declare that his or her spouse has not also applied for a refund for the same period of time.
F. The director of finance may audit applications made pursuant to this section and may require such proof as necessary to document conditions of eligibility. The director may deny in whole or in part refunds for applications found by the director to be in noncompliance, and the director shall seek repayment of any refund amounts paid by the city in excess of the amount for which the service user is qualified under subsection B or C.
1. The electrical energy was delivered to the service user's residence and such residence is located within the city; and
2. The service user is duly enrolled in a low-income assistance program provided by the person supplying the electrical energy. For the purposes of this subdivision, a low-income assistance program includes, but is not limited to, the Sacramento municipal utility district's energy assistance program; and
3. The eligibility criteria of the low-income assistance program of the person supplying electrical energy are based, in whole or in part, on the federal poverty guidelines.
1. The gas was delivered to the service user's residence and such residence is located within the city; and
2. The service user is duly enrolled in a low-income assistance program of the person selling the gas. For the purposes of this subsection, a low-income assistance program includes, but is not limited to, Pacific Gas and Electric Company's California Alternative Rates for Energy Programs; and
3. The discount and eligibility criteria of the low-income assistance program of the person selling the gas are established by the California Public Utilities Commission.
I. Notwithstanding Sections 3.32.050(C), 3.32.060, 3.32.070(D) and 3.32.080 of this chapter, a person who supplies electrical energy or sells gas shall not be required to collect and remit the taxes that are imposed by Sections 3.32.050, 3.32.060, 3.32.070 and 3.32.080 from a service user who qualifies for a credit pursuant to subsection G or H of this section; provided, however, where a person is not required to collect and remit taxes pursuant to this subsection, the person shall include a statement in his or her monthly remittance to the city of the total taxes that have been imposed pursuant to Sections 3.32.050, 3.32.060, 3.32.070 and 3.32.080, but that have not been collected as a result of the credit provided for in subsections G and H of this section.
J. The city council shall review annually the refund and credit policies and procedures established by the ordinance codified in this section to determine how to continue the program. (Ord. 2010-036 § 8; Ord. 2005-053 § 1; Ord. 2004-010 § 1; Ord. 2003-012 § 1; Ord. 2002-040 § 1; Ord. 97-071 § 1; prior code § 41.06.062)