The city manager shall establish a program to rebate any tax imposed by this chapter that is paid with respect to residential property that is the principal residence of the owner, if the gross household income is 80% or less of the Sacramento County area median income as published annually by the Secretary of Housing and Urban Development Department. (Ord. 2024-0013 § 2; Ord. 2016-0002 § 2; Ord. 2004-029 § 2)