A. A refund of all taxes due and paid under the provisions of this Chapter for utility services rendered on and after January 1, 1984, to residents of mobile-home parks whose utility services were charged through a master meter shall be made whenever all of the following occur:
1. The annual gross income of the household in which one person lives is less than an amount set by the Mayor and Common Council by resolution; or
2. The annual gross income of the household in which a married couple or family lives is less than an amount set by the Mayor and Common Council by resolution; and
3. The claimant makes application and files a verified claim in writing with the Director of Finance and Management Services at City Hall for such refund upon a claim form provided by said Director; and
4. The claim is approved by said director as being in conformance with this subsection. Only one member of each household may file a claim and only one claim may be filed for each individual household.
B. The claimant shall be the person in whose name the bills for utilities service were rendered. Income of the household means an income of the claimant's household from all members living in such household who are related to the claimant as a spouse or as defined in Sections 17056 and 17057 of the Revenue and Taxation Code of California.
C. "Gross income" means the sum of adjusted gross income as used for purposes of the California Personal Income Tax Law, together with the net income from all sources of all kinds, including but not limited to alimony, support money, cash public assistance and relief, pensions, annuities, social security, interest on securities (including tax free interest on governmental securities), realized capital gains, workmen's compensation (not including medical benefits), unemployment insurance income, insurance benefits of all kinds (other than medical), and gifts, except that income shall not include Medicare benefits, MediCal benefits, gifts of food and gifts between members of the household, the receipt of surplus food or other relief in kind supplied by a governmental agency.
D. The claim for such refund for the preceding twelve-month period may be made at any time during the year, and must be accompanied by proof that the utility taxes have been paid by the claimant or some member of the household.
E. No refund shall be made to any person for taxes levied on a utility account for which any utility tax is due and outstanding for the period for which refund is claimed or for any prior period. No refund shall be made for any tax which was paid with public assistance or relief funds which included an allowance to pay the tax.
F. Nothing in this section shall be construed to require that any utility company has any obligation to make or furnish, for the purpose of the refund provisions hereof, proof of utility taxes due or utility taxes paid.
(Ord. MC-1625, 2-21-24; Ord. MC-712, 3-19-90; Ord. MC-515, 4-22-86; Ord. MC-330, 12-20-83; Ord. MC-297, 8-04-83; Ord. 3861, 9-12-79; Ord. 3505, 6-17-75; Ord. 2931, 8-13-68)