A. Effective January 1, 1984, the Tax imposed by this Chapter shall not apply to any individual who uses telephone, electric, gas or cable television services in or upon any premises occupied by such individual provided that the following conditions are satisfied.
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 conditions of Section 3.44.140 Subsection A, paragraphs 3 and 4, and Subsection B, C, and F are satisfied, with the word "claimant " therein referring to the individual applying for exemption.
(Ord. MC-712, 3-19-90)
B. Any person claiming exemption pursuant to this Section may file a claim for such exemption at any time in order to qualify for an exemption for the subsequent twelve- month period, or until a current exemption is scheduled to expire.
1. Between October 31, 1985, and the effective date of this subsection, applications for renewal of exemptions may be made to the Director of Finance and Management Services, without prejudice, by persons whose exemptions were scheduled to expire on December 31, 1985. Exemptions granted under this provision shall not be retroactive.
2. An application for exemption or renewal shall be made upon forms supplied by the Director of Finance and Management Services and shall declare facts under penalty of perjury which qualify the applicant for the exemption.
C. The Director of Finance and Management Services or his or her designee shall review all applications for exemption or renewal, certify as exempt those applicants who qualify, and notify all service suppliers affected that such exemptions have been approved, stating the name of the exempt applicant, the account number shown on the utility bill, the address to which exempt service is being supplied, and any other information necessary for the service supplier to remove the exempt service user from its tax billing procedure Upon receipt of notice from the Director of Finance and Management Services, the service supplier shall not be required to collect any further tax imposed by this Chapter from such exempt service user until further notice from the Director of Finance and Management Services. Prior to the expiration date of each exemption, the Director of Finance and Management Services shall send notice, by ordinary mail, reminding the holder of the expiration date. At the same time, the Director of Finance and Management Services may also send a renewal application which may be returned by ordinary mail. These reminders shall be sent within such reasonable time as to allow processing of the renewal with no lapse in the exemption status.
D. Each exemption shall expire twelve months after the date it was issued, or December 31, 1986, whichever date is later. The Director of Finance and Management Services shall notify each service supplier to resume collection of utility taxes on the accounts of those service users who have not applied for renewal of their exempt status or whose applications for renewal have been denied. Upon receipt of the written notification, these service suppliers shall resume such collection on those accounts affected commencing with the first billing period beginning after the exemption expires. Notwithstanding any of the provisions of this section, any service supplier who determines during any calendar year by any means readily available to it that a nonexempt service user is receiving services through a meter or connection exempt by virtue of an exemption issued to a previous user of the same meter or connection, the service supplier shall forthwith resume the collection of taxes imposed by this Chapter upon the nonexempt service user.
E. Any individual who has been exempted from the tax shall notify the Director of Finance and Management Services within ten days of any change of address or any other change in fact or circumstance which might disqualify that individual from receiving the exemption. If it is determined by the Director of Finance and Management Services that the individual is no longer qualified, the Director of Finance and Management Services shall give notice to the service supplier who shall resume collection of the tax imposed by this Chapter commencing with the next billing period. If the user is entitled to exemption at a new address, the Director of Finance and Management Services shall notify affected service suppliers of that fact.
F. It shall be a misdemeanor for any person to knowingly receive the benefits of the exemptions provided by this section when the basis for the exemption either does not exist or ceases to exist. The Director of Finance and Management Services may from time to time, or at any time, demand evidence of continued eligibility of a service user for exemption under the provisions of this section. Such evidence may include, without limit, copies of business records, letters or statements from the Social Security Administration, copies of income tax returns, and other evidence concerning the service user or members of his household which may tend to prove or disprove eligibility. Failure to provide sufficient evidence to establish eligibility when requested by the Director of Finance and Management Services shall be grounds for denial or discontinuance of the service users' exemption, but evidence voluntarily provided to the Director of Finance and Management Services may only be used as grounds for termination of the exemption and not as evidence of violation of the provisions of this section. If the Director of Finance and Management Services determines that an application for exemption is faulty or untruthful, the application shall be denied in writing and the applicant may file an amended application or appeal the decision of the Director of Finance and Management Services to the City Administrator, whose decision shall be final.
G. No individual shall be exempt from the tax imposed by this Chapter except in accordance with this section. The provisions of this section shall not apply retroactively, and no refund shall be made for any taxes paid prior to the issuance and effective date of an exemption granted by the Director of Finance and Management Services, nor shall any refund be made for any taxes collected during any period in which an exemption from the Director of Finance and Management Services was not in effect or had lapsed by failure to apply for renewal
(Ord. MC-1625, 2-21-24; Ord. MC-712, 3-19-90; Ord. MC-515, 4-22-86; Ord. MC-297, 8-04-83)